Case Law Details
In re Arima Minerals And Metals Private Limited (GST AAR Andhra Pradesh)
The case of In re Arima Minerals And Metals Private Limited (GST AAR Andhra Pradesh) revolves around the application for an Advance Ruling under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Andhra Pradesh Goods and Services Tax Act, 2017 (APGST Act) by M/s Arima Minerals And Metals Private Limited (“the applicant”), a SEZ unit engaged in the export of goods under a Letter of Undertaking without payment of IGST.
Background and Questions Raised
The applicant sought clarification on various aspects of Input Tax Credit (ITC) refund under the IGST Act, including eligibility criteria under sections 16(1) and 16(3)(a), the application of Rule 89 of the CGST/APGST Act concerning tax collection and ITC pass-through to SEZ units, the refundability of unutilized ITC on zero-rated supplies, the SEZ unit’s classification as a supplier under Rule 89(1)(a), and the potential impact of recent judicial rulings like the Gujarat High Court decision on their refund claims.
Proceedings and Findings
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