SEZ Units Eligible for Direct IGST Refund: Madras HC

Thryve Digital Health LLP Vs Joint Commissioner (Madras High Court)

Madras High Court has ruled that Special Economic Zone (SEZ) units are entitled to directly claim refunds of Integrated Goods and Services Tax (IGST) paid on services. This decision came in the case of Thryve Digital Health LLP Vs Joint Commissioner, where the petitioner challenged the rejection of their refund applications for the assessment years 2020-2021 and 2021-2022.

Thryve Digital Health LLP, an SEZ unit, had availed services from a supplier who levied and remitted IGST. The petitione

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