Sunday, September 6, 2020

SEZ Unit can claim Refund of ITC of GST distributed by ISD Unit: Gujarat High Court allows Britannia’s plea [Read Judgment]

The Gujarat High Court allowed Britannia Industries to petition for a claim of refund of Input Tax Credit (ITC) distributed by Input Service Distributor (ISD) under Section 54 of the CGST Act. The Petitioner, having a unit situated in Special Economic Zone (SEZ), filed an application for refund in Form GST RFD-01A with regard to […]

from Taxscan | Simplifying Tax Laws https://ift.tt/336ClEC

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