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Gujarat HC Allows GST Refund to Service Recipient Who Borne Tax Burden - (09 May 2022)

GOODS AND SERVICES TAX

Gujarat High Court has ruled that, as per Section 54 of the Central Goods and Services Tax Act, 2017 a claim of refund may be made directly by the recipient if he has borne the burden of tax.

Tags : GUJARAT HIGH COURT   SECTION 54   CENTRAL GOODS AND SERVICES TAX ACT   2017   TAX  

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