AAAR : Upholds AAR, disallows ITC on freight for petro-products movement from 'refinery' to 'depot'

West Bengal AAAR upholds findings of AAR that transfer of Petroleum products i.e. HSD, Petrol, ATF, from appellant’s refinery in West Bengal to export warehouse (depot) in Bihar is not a 'zero-rated supply' / 'export' u/s 16(1)(a) of IGST Act, 2017; Accordingly, disallows ITC of GST paid on railway freight for transportation of these non-taxable supplies while stating that “defining character of an expo...