Gujarat High Court held that the refund of IGST paid under Section 16 (3) (b) of the IGST Act, read with Section 54 of the GST Act, is allowable and directed the authorities to amend the shipping bill ...

The government has capped the maximum rate of GST compensation cess that would be levied on pan masala, cigarettes and other forms of tobacco and linked the highest rate to their retail sale price.