The goods were valued at Rs.12,72,827/- and the Petitioner paid a sum of Rs.2,54,449/- towards IGST. The Petitioner contends that the exports would come under zero rated supply and they are entitled ...

Section 24 mandates compulsory registration for those making inter-state taxable supplies. As per Section 2(6) of the IGST Act, export of services qualifies as inter-state supply, but Section 16 ...