Supreme Court
For revenue
Topic
Refund claims, limitation, zero-rated supplies and inverted duty structure.
1 ruling found
Supreme Court
Omission of Rule 96(10) with effect from 8 October 2024 was held applicable to pending proceedings relating to refund of IGST paid on exported goods and services since no saving clause was introduced and GST Council recommendation for prospective operation was advisory and did not bind rule making authority