SEZ units are eligible to claim a refund of unutilized input tax credit under Section 54 and Rule 89.
SEZ units are eligible to claim a refund of unutilized input tax credit under Section 54 and Rule 89. Issue Whether a Special Economic Zone (SEZ) Unit is eligible to apply for a refund of unutilized Input Tax Credit (ITC) under Section 54 read with Rule 89 of the CGST Rules and Section 16 of… Read More »