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 goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim a refund of such tax paid on goods or services or both supplied. Further, Section 164 of the CGST Act provides that the government may on the recommendation of the Council make rules for carrying out the provisions of the Act. The government can make rules for all or any of the matters which by this Act are required to be prescribed or in respect of which provisions are to be or may be made by rules. Thus, the sub-rule (10) of Rule 96 is intra-vires to the provisions of the CGST Act.

For more details, Please read the gist of the Recent Gujarat HC ruling from the attached document: Gist of Hon’ble Gujarat High Court Judgment in the case of Cosmo Films Limited v. Union of India (SCA 158332018)


This document has been prepared in summary form by Dewan P. N. Chopra & Co. based on the High court judgement as indicated aboveFor further details, please refer the said Judgement as per link attached above. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of such information. Reader should conduct and rely upon their own examination, investigation and analysis and are advised to seek their own professional advice. The information and data contained herein is not a substitute for the reader’s independent evaluation and analysis. This document is not an offer, invitation, advice or solicitation of any kind. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies on it.

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