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 ... Summary
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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