ITC for GST on freight to transport Petro products to export warehouse?

In re Indian Oil Corporation Ltd (GST AAR West Bengal)

Whether input credit is admissible for GST paid on freight for transporting Petro products to export warehouse?

Aviation Turbine Fuel (ATF) and other non-taxable supplies from the Applicant’s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul are not zero rated supplies. They are non-taxable supplies from the Applicant to the Bihar Unit of Indian Oil Corporation Ltd, who are distinct persons in terms of section 25(4) of the GST Act. Th

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