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Karnataka HC quashes Rule 89(4)(c) of CGST Rules, 2017
Case Law Details
- Case Name
- Tonbo Imaging India Pvt Ltd Vs Union Of India (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Tonbo Imaging India Pvt Ltd Vs Union Of India (Karnataka High Court)
Rule 89(4)(c) is ‘ultra-vires’ to the provisions of GST law and held ‘unconstitutional’
The Hon’ble Karnataka High Court in M/s. Tonbo Imaging India Pvt Ltd v. Union of India [W.P.C No. 13185 of 2020] dated February 16, 2023] has held that, Rule 89 (4)(c) of the Central Goods and Service Tax Rules, 2017 (CGST Rules) which restricts the exports made without payment of tax (i.e., under Letter of Undertaking model (LUT Model) to 1.5 times value of like goods supplied domestically is unconstitutional an...
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Please clarify me if an export under CIF terms what is the IGST Value should be declared in Shipping Bills to get Refund of IGST i.e. if FOB or CIF value should be declared as IGST Values in Shipping Bills and based on the same if refund of IGST is eligible on CIF Values since there is provision available in shipping bills to enter the IGST manually.