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<h1>Zero rated supply allows exporters and SEZ recipients to obtain input tax credit or refunds under prescribed procedures.</h1> Zero rated supply comprises export of goods or services and supplies to SEZ developers or units. Input tax credit may be availed for zero rated supplies. Registered exporters may either export under bond without payment of tax and claim refund of unutilized input tax credit, or export on payment of IGST and claim refund of that IGST. SEZ developers and units receiving zero rated supplies may claim refund of IGST paid by the registered supplier. All refunds and credit claims are subject to prescribed conditions, safeguards and procedural rules under the GST framework.
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