zero rated supply Archives

Rejection of GST Refund on zero-rated supply

Case Details : GST – Refund on zero-rated supply rejected due to wrong selection as “with payment of tax” in GSTR 1 Case Related To : ABI EGG TRADERS Declared By : Tamil Nadu – Case law on 3rd November 2022 What Happened Exactly : The petitioner is a sole proprietary engaged in the export of …

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Section 54, Rule 89 – Refund, SEZ Unit, Zero-rated supply, Locus of SEZ unit for refund

Section 54 and Rule 89

Case Law / By logitax

Authority – High court Company Name – PLATINUM HOLDINGS PRIVATE LIMITED Name – “PLATINUM HOLDINGS PRIVATE LIMITED Vs 1. ADDITIONAL COMMISSIONER OF GST & CENTRAL EXCISE (APPEALSII), CHENNAI 2. ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE TAMBARAM DIVISION, CHENNAI” Facts of the case – >>Petitioner is a SEZ unit which effected purchases from several suppliers/vendors for the development …

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5 Critical Issues about Special Economic Zone

General / By logitax

The government provides various benefits to Special Economic Zones (SEZ) under GST. They are exempt from most taxes, receive tax holidays, and are eligible for a variety of deductions. In this blog we will share the 5 critical issues about Special Economic Zone (SEZ). What is a GST Special Economic Zone (SEZ)? A Special Economic …

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zero rated supply

Rejection of GST Refund on zero-rated supply

Section 54 and Rule 89

5 Critical Issues about Special Economic Zone

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