Zero-rated exports allow refund of unutilised input tax credit or IGST payment with refund under GST rules.

Exports are zero-rated supplies permitting export under bond/Letter of Undertaking without tax and refund of ITC or payment of IGST with refund; IGST on imports is leviable but available as ITC. Refunds of tax on zero-rated supplies and unutilised ITC are available under the CGST refund framework, claimable electronically via the Common Portal with shipping bill treatment for IGST refunds and prescribed sanction timelines including provisional refunds.

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