#igst

GST refund on export services is an important issue for businesses in India that want to recover blocked working capital and avoid filing delays. Many refund claims get delayed because of invoice mismatches, incomplete documents, filing mistakes, and confusion around LUT vs IGST.

A structured approach can help businesses improve claim accuracy and reduce unnecessary delays. GetMyCA supports businesses with practical guidance on GST refund claims, export-related documentation, and compliance support.

Useful resources: GetMyCA Official Website

GST Refund on Export Services in India

Case Title: Vodafone Idea Limited v. Union of India & Ors.Court: High Court of DelhiPetition No.: W.P.(C) 2472/2023, CM Nos. 9473/2023, 9474/2023 & 51283/2023Date of Judgment: 09.10.2023Statutory Provisions: Section 54(1) read with Explanation (2)(c), CGST Act, 2017 Section 2(6), 13 IGST Act, 2017 Notification No. 13/2022–CT dated 05.07.2022Category: Refund of IGST – Export of Services Facts…

Case Title: SLM Stationery v. Union of India & OrsCourt: High Court of Karnataka, Dharwad BenchPetition No.: Writ Petition No.100038 of 2025 (T-RES)Date of Judgment: 05 March 2025Relevant Sections: Section 4, IGST Act, 2017; Section 6, CGST/KGST Acts; Section 107, KGST Act; Section 20, IGST ActCategory: Jurisdiction / Confiscation / Alternative Remedy Facts (Paras 2–4): The petitioner, a…

Case Title: M/s Vishalfab (India) Pvt. Ltd. Unit 2 v. State of Madhya Pradesh & OthersCourt: High Court of Madhya Pradesh, Indore BenchPetition Number: Writ Petition No. 27287 of 2022Category: Penalty under Section 129 – Invalid E-Way Bill (Part-B missing)Date of Judgment: 9 July 2025Relevant Sections: Section 129 & 126 of CGST Act, 2017; Rule 138 of MPGST Rules, 2017 Facts (Para 2–3): The…

Case Reference:M/s Tussor Machine Tools India Pvt. Ltd. v. Superintendent of Central Excise & CGSTCourt: Madras High CourtPetition No.: W.P. No. 1004 of 2025 with W.M.P. Nos. 1246 & 1249 of 2025Category: Reverse Charge Mechanism – Ocean Freight on CIF ImportsDate of Judgment: 20 January 2025Relevant Sections: Section 5(3) of IGST Act, 2017; Section 9(3) of CGST Act, 2017 Facts (Paras 1–2): M/s…

Case Summary Case Title: M/s A T Trade Overseas Pvt. Ltd. v. Union of India & Anr.Court: High Court of Gujarat at AhmedabadPetition No.: Special Civil Application No. 13355 of 2024Date of Judgment: 18 October 2024Category: Refund of IGST (Ocean Freight)Relevant Sections/Rules: Article 226 of the Constitution of India Section 5 of the IGST Act, 2017 Rule 96 and refund mechanism under CGST…

What is IGST? IGST means Integrated Goods and Services Tax. It is a type of tax in India’s GST system. IGST is charged when goods or services move from one state to another. This is called inter-state supply. Unlike CGST and SGST, which apply inside one state, IGST is collected by the central government. Later, the tax is shared between the center and the state where the goods or services are used.