Refund of unutilised GST Compensation Cess ITC on coal for zero-rated exports allowed; Section 11(2) proviso inapplicable
Case-Laws
GST
The HC held that unutilised input tax credit of GST Compensation Cess paid on coal, used in manufacture of goods exported on payment of IGST as zero-rated supplies, is refundable. It reiterated that when zero-rated supplies are made with payment of IGST, and no Compensation Cess is leviable on the finished goods, the assessee cannot utilise the input ta
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