Case Law Details
Case Name : Cosmo Films India Vs Union of India & Ors. (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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The Hon’ble HC, Gujarat in Cosmo Films India v. Union of India & Ors. [R/SLP No. 15833/2018 dated October 20, 2020] upheld the validity of rule 96(10) of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”) and rules that notification is required to be made applicable prospectively only w.e.f. October 23, 2017 and not prior thereto from the inception of Rule 96(10) of
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Dear Sir,
We are trader and we are buying one material on 18% GST And we are planning to export this shipment against advance license.
So how to get GST refund against advance license IN export shipment
We need to put this documents against IGST or LUT ??
If it is any notification for the same so please confirm.
can an merchant exporter who exports tax free gst goods like salt claim refunds of igst paid on trasportaion of such goods