Zero rated supplies: exports attract no GST while exporters can obtain input tax credit or IGST refunds.

Exports under GST are classified as zero rated supplies, with no GST payable on exported goods or services while exporters remain entitled to input tax credit and its refund. Exporters may either pay IGST on the export and claim refund of that IGST, or export under bond without paying IGST and claim refund of accumulated input tax credit for inputs and input services used.

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