{"id":71403,"date":"2025-04-24T09:13:28","date_gmt":"2025-04-24T03:43:28","guid":{"rendered":""},"modified":"2025-04-24T09:13:28","modified_gmt":"2025-04-24T03:43:28","slug":"zero-rated-services-refund-upheld-registration-gaps-cannot-block-input-tax-credit-claim-under-sections-54-1-and-16-3","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71403","title":{"rendered":"Zero-Rated Services Refund Upheld: Registration Gaps Cannot Block Input Tax Credit Claim Under Sections 54(1) and 16(3)"},"content":{"rendered":"<p>Zero-Rated Services Refund Upheld: Registration Gaps Cannot Block Input Tax Credit Claim Under Sections 54(1) and 16(3)<br \/>Case-Laws<br \/>GST<br \/>HC allows petitioner&#39;s claim for input tax credit (ITC) refund on zero-rated services, holding that registration without specific service category details does not invalidate refund eligibility. The court interpreted Sections 54(1) and 16(3) of CGST and IGST Acts harmoniously, determining that a registered person can claim refund irrespective of service c<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87713\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zero-Rated Services Refund Upheld: Registration Gaps Cannot Block Input Tax Credit Claim Under Sections 54(1) and 16(3)Case-LawsGSTHC allows petitioner&#8217;s claim for input tax credit (ITC) refund on zero-rated services, holding that registration without spe<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71403","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71403","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71403"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71403\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}