Inter-state supplies: IGST governs imports and exports, destination-based taxation, and zero-rated exports with refund options.

Imports and exports are deemed inter-state supplies and attract IGST with taxation on the destination principle; IGST on imports is leviable under the Customs Tariff Act at import and is fully available as input tax credit. Exports are zero rated, allowing exporters to export under bond without tax and claim refund of input tax credit or to pay IGST on export and seek refund of IGST.

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