Summary: The Gujarat High Court heard multiple petitions raising an identical issue and disposed of them through a common judgment. The facts were taken from Special Civil Application No. 2114 of 2021 ...

Gujarat High Court held that the refund of unutilised Input Tax Credit of Compensation Cess is admissible even if the goods are exported on payment of Integrated Goods and Services Tax [IGST].

In what comes as a relief to e-commerce exporters, the GST Council has approved DGFT’s proposal to eliminate the value threshold for GST refunds on low-value consignments. The relevant section of the ...