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Under sub-section (3) of section 16 of IGST Act,2017 thereof, a registered person making "zero rated supply" is eligible to claim refund. Notice issued.

Shanti Prime Publication Pvt. Ltd. Section 16 of the Integrated Goods and Services Tax Act, 2017 — Zero Rated Supply — The petitioner inviting attention to the provision of the Integrated Goods and Services Tax Act, 2017 claimed that under sub-section (3) thereof, a registered person making ”zero rated supply“ is eligible to claim refund. Notice issued. — Amit Cotton Industries Throu Partner, Veljibhaivirji Bhai Ranipa Vs. Principal Commissioner of Customs [2018] 7 TAXLOK.COM 062 (Gujarat)