https://thetaxtalk.com/2020/08/gst-eligibility-and-conditions-for-taking-input-tax-credit-in-case-of-zer-o-rated-supply-refund-of-igst-paid-on-export-of-goods/
GST: Eligibility and conditions for taking input tax credit in case of Zer
Aug 19, 2020 - Where assessee had complied with the requirements of sub-clauses (a) and (b) of sub-rule (1) of rule 96 of CGST Rules, 2017 and Supreme Court,
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