Case LawR/Special Civil Application No. 15473 of 2019
Britannia Industries Limited Vs Union of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- March 11, 2020
- Type:
- Special Civil Application
- Members:
- J.B.PARDIWALA, BHARGAV D. KARIA
Subject
SEZ can claim refund of Input Tax Credit (ITC) distributed by Input Service Distributor (ISD)
Zero-rated SupplyRefundInput Service DistributorSpecial Economic Zone
Summary
The Petitioner being a Special Economic Zone (SEZ), filed an application for refund in Form GST RFD-01A with regard to the credit of Integrated Goods and Services Tax (IGST) distributed by ISD for services related to the SEZ unit. The Petitioner was…