AAR : Petro-products movement from refinery to export warehouse, not 'zero-rated supply', disallows ITC on freight

AAR holds that transfer of Petroleum products i.e. High Speed Diesel (HSD), Motor Spirit (petrol), and Aviation Turbine Fuel (ATF), from applicant’s refinery in West Bengal to export warehouse (depot) in Bihar is not a 'zero-rated supply'/'export' in terms of IGST Act but a non-taxable/exempted supply between distinct persons u/s 25(4) of CGST Act; Consequently, ITC of GST paid on railway freight for transportation of these exempt supplies cannot be claimed, holds AAR; Reje...