Oct 5, 2018
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Milli with Dahoud today! | via modahoud19 💕
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Exclusive: Indian banks resume bullion imports after month-long halt over 3% levy, sources say
Indian banks have resumed gold and silver imports after a hiatus that stretched for more than a month by agreeing to pay a 3% customs levy that earlier prompted lenders to halt shipments, trade and government sources told Reuters.
➤ Indian banks have resumed gold and silver imports after a month-long halt, agreeing to pay a 3% customs levy (IGST). ➤ This resumption is expected to increase imports, widen the trade deficit, and put further pressure on the Indian Rupee. ➤ The government's stance signals a desire to curb gold imports, potentially impacting global prices and local jeweller inventories.
GST Refund on Export Services in India: A Practical Guide for Businesses
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
GST Refund Process in India – Detailed Guide
Vodafone Idea’s IGST refund allowed as international roaming services held to constitute ‘export of services’ and limitation stood relaxed under Notification 13/2022
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…
Writ petition dismissed as officer under KGST Act held competent under IGST; petitioner directed to file appeal under Section 107 KGST
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…
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E-way bill without Part-B held invalid; Madhya Pradesh High Court upholds IGST demand and penalty citing negligence, not a minor lapse
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…
GST demand on ocean freight quashed as Supreme Court’s decision in Mohit Minerals Pvt. Ltd. held reverse charge levy ultra vires
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…
Refund of IGST on ocean freight allowed as levy was held unconstitutional and refund claim treated maintainable despite limitation
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…