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of <h1>Zero-rated supplies under Section 16 of IGST Law 2016 include exports and SEZ supplies; input tax credit refundable.</h1> Zero rated supply under Section 16 of the Model IGST Law, 2016, includes the export of goods or services and supplies to SEZ developers or units. Input tax credit can be claimed for zero-rated supplies even if they are exempt. Exporters can claim refunds through two options: exporting under bond without IGST payment and claiming unutilized input tax credit, or exporting with IGST payment and claiming a refund of the IGST paid. SEZ developers or units receiving zero-rated supplies can claim refunds of IGST paid, subject to prescribed conditions and procedures.
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