Zero-rated exports: online verification of export documents and BRC for services required before refunds are sanctioned. Exports are proposed as zero-rated, requiring refund or rebate of GST on inputs or finished goods so exports are tax neutral. The system should prioritize online verification via GSTN-ICEGATE linkage, invoice-wise return matching and e-BRC integration; exporters upload mate's receipt and bill of lading, while BRC may be verified post facto within one year of Let Export Order. Input tax credit refunds are matched online and apportioned by export turnover, with exporter declarations. Services refunds require BRC before sanction. Deemed exports follow similar rules with safeguards against double claims and CA certification for supplier refunds.