zero-rated
supplies of goods or services or both or on inputs or
input services used in making such zero-rated supplies,
or refund ... zero-rated supply'. The same is
extracted below for ready reference:
"16. Zero rated supply.--(1) "zero rated supply"
means
zero rated supply of
goods or of integrated tax paid on account of zero rated supply of
goods shall be allowed where such zero rated ... zero-rated supplies of
goods or services or both or on inputs or input services used in
making such zero-rated supplies, or refund
zero rated supplies' to include
export of goods and services. Thus, the services exported by the
petitioner qualify as zero rated supply ... refund of IGST paid against
zero rated supplies.
8.5 The refund application was duly acknowledged by respondent
no.2. The said application was disposed
Amount
inadmissibility of refund from the drop inadmissible
down)
1. You are being given refunds only on 5967280/-
supplies of zero rated goods & services ... inadmissibility of refund from the drop inadmissible
down)
1. You are being given refunds only on 17020253/-
supplies of zero rated goods & services
Zero-rated supply of services is the aggregate of the payments
received during the relevant period for zero-rated supply of services
and zero-rated ... zero-rated supply of services, excluding-
(i) the value of exempt supplies other than zero-rated supplies;
and
(ii) the turnover of supplies in respect
zero-rated supply of
services, excluding-
(i) the value of exempt supplies other
than zero-rated supplies; and
(ii) the turnover of supplies in respect ... zero-rated supply of "Turnover of zero-rated supply of
goods means the value of zero- goods means the value of zero-
rated supply
zero-rated supply of
services, excluding-
(i) the value of exempt supplies other
than zero-rated supplies; and
(ii) the turnover of supplies in respect ... zero-rated supply of "Turnover of zero-rated supply of
goods means the value of zero- goods means the value of zero-
rated supply
writ petition has been filed seeking a direction to respondent
to grant refund of Rs.9,12,893/- claimed under Section 54 of the Delhi ... officer is required to refund at
least 90% per cent of the refund claimed on account of zero-rated supply of
goods or services
Singh as to the
time-frame in which the IGST could be refunded to the petitioners.
9.1. Mr. Singh says that since several Commissionerates ... immediately sanction
the refund of the IGST paid in regard to the goods exported, i.e.
„zero rated supplies‟, with 7% simple interest from
Additional Commissioner, CGST Appeals-II, Delhi and
expeditiously grant refund of Rs. 2,62,01,727/- to the Petitioner
along with applicable interest;
b) Pass ... export of services is treated as a zero-
rated supply and the petitioner is entitled for refund of the Input
Tax Credit under Section
