Design & Engineering Services To Foreign Entities Are Zero-Rated Supplies; Assessee Eligible For Refund Of Unutilized ITC U/S 54 Of CGST Act: Bombay HC https://www.livelaw.in/high-court/bombay-high-court/design-and-engineering-services-to-foreign-entities-zero-rated-supplies-assessee-eligible-for-refund-of-unutilized-itc-us-54-cgst-bombay-high-court-295338