Zero-rated supply framework governs exports, SEZ supplies, input tax credit refunds, and conditions for tax-paid refund options. Zero-rated supply covers exports of goods or services and supplies to a Special Economic Zone developer or unit for authorised operations. Input tax credit may be availed for making zero-rated supplies, and a registered person may claim refund of unutilised input tax credit without payment of integrated tax under bond or Letter of Undertaking, subject to prescribed conditions. The Government may notify specified classes of persons or goods or services for making such supply on payment of integrated tax and claiming refund.