High Court of Madras
Wipro Ltd. v. Assistant Commissioner
WP NOS. 44793, 44796 & 44798 OF 2025 AND 26499 & 17606 OF 2026
The ruling in brief
Where SEZ unit exported information technology services on payment of IGST after utilising ITC distributed through ISD mechanism, it was held entitled to claim refund under zero-rated supply provisions as proviso restricting refund to supplier applied only to direct supplies to SEZ and petitioner qualified for zero-rated refund route
Provisions considered
Section 16 of Integrated Goods and Services Tax Act, 2017 - Section 54 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Rule 89 of Central Goods and Services Tax Rules, 2017/Tamil Nadu Goods and Services Tax Act, 2017
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