The April 2023 issue of our newsletter talks about the provision of refund of integrated tax on zero-rated supplies of goods and services to SEZs under the GST Law. We also elaborate on the documents required for refund of ITC, Common Errors in Processing of Refund claims for IGST, and much more.
To summarise, in this newsletter we talk about the following:
- Refund Of Integrated Tax On Zero Rated Supply
We take you through the facts of the case, provisions of the law and the ruling made by the concerned authority.
- Whether Retaining Of Pure Gold In Job-work Can Be Considered As Supply And Its Valuation
- Whether Sugarcane Juice Is An Agricultural Produce