Zero rated supplies: exports exempt from GST with input tax credit available and refundable to exporters. Exports of goods and services are treated as zero rated supplies under GST: no tax is payable on exports, but input tax credit is available to exporters and may be utilized against liabilities or refunded when not utilisable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Zero rated supplies: exports exempt from GST with input tax credit available and refundable to exporters.
Exports of goods and services are treated as zero rated supplies under GST: no tax is payable on exports, but input tax credit is available to exporters and may be utilized against liabilities or refunded when not utilisable.
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