Refund of accumulated IGST – Zero Rated Supply

ATC Tires Private Limited Vs Joint Commissioner of GST & Central Excise (Appeals) (Madras High Court)

The purpose of granting refund on zero rated supply is to ensure that the exports are competitive in the international market and such transactions are not burdened with taxes.

The export by the petitioner from its SEZ unit in Tirunelveli is a zero rated supply within a meaning of Section 2 (23) of the IGST Act, 2017 r/w Section 16of the IGST Act, 2017. Once, it is concluded that it wa

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