The High Court held that omission of Rule 96(10) without a saving clause applies to all pending cases. Refund claims for IGST paid on exports were directed to be ...

The Supreme Court held that refund of GST collected and passed on to consumers must be credited to the Consumer Welfare Fund.

The government is yet to announce when the Goods and Services Tax (GST) refund mechanism for tourists and short-term visitors leaving Bhutan will come into effect, despite provisions in the GST law ...