Daily Archives: November 2, 2020

Gist of Hon’ble Gujarat High Court Judgment in the case of Cosmo Films Limited v. Union of India (SCA 15833/2018)

Section 16 of IGST Act provides for ‘Zero Rated Supply’ and sub-clause (b) of subsection (3) of Section 16 provides that, a registered person making zero rated supply shall be eligible to claim a refund if he has supplied the … Continue reading

Posted in GST |