Zero rated supply protections ensure exporters receive Compensation Cess refund or exemption under bond with input credit relief. Section 16 of the IGST Act, 2017 relating to zero rated supply applies mutatis mutandis for Compensation Cess: exporters may either claim refund of Compensation Cess paid on exports under provisions analogous to Section 16(3)(b) of the IGST Act, or export under bond/Letter of Undertaking without payment of cess and claim refund of unutilised input tax credit of Compensation Cess akin to Section 16(3)(a), leveraging the mutatis mutandis application of CGST/IGST procedural provisions under Section 11 of the GST (Compensation to States) Act.