Indirect Tax Weekly Digest | 30 October 2019

• AAR, Karnataka - Eligibility for refund of IGST paid on export of goods where inputs are procured at concessional rate of tax;
• AAR, Karnataka - Eligibility of ITC on invoices dated prior to the effective date of registration under GST;
• AAR, Goa - Supply of technical testing services from EOU unit is not a zero-rated supply, liable to GST.   

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