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of <h1>Exporters Can Claim ITC Refunds: Choose Between IGST Payment or Bond/Letter for Tax-Free Exports, Per IGST Act Section 16.</h1> Under the GST framework, exporters can continue to obtain duty-paid inputs and avail Input Tax Credit (ITC) on them. They have the option to export goods or services without paying Integrated Goods and Services Tax (IGST) by using a bond or letter of undertaking and then claim a refund of the ITC. Alternatively, they can export goods or services upon payment of IGST and subsequently claim a refund of the IGST paid, as per Section 16 of the IGST Act.
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