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of <h1>Understanding Zero-Rated Supply Under IGST Act: Export, SEZ Supplies, Input Tax Credit, and Refund Conditions</h1> Zero-rated supply under the Integrated Goods and Services Tax Act, 2017, includes the export of goods or services and supplies to Special Economic Zone developers or units. Input tax credit can be claimed for zero-rated supplies, even if exempt. Registered persons can claim a refund of unutilized input tax credit on zero-rated supplies without paying integrated tax, subject to conditions. The government can specify classes of persons or goods eligible for zero-rated supply with integrated tax payment and refund options. However, refunds are not allowed for goods subjected to export duty.
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