Zero-rated supplies under GST permit exporters to claim input tax credit or refund while choosing bond or IGST payment route. Exports are inter State zero rated supplies allowing exporters to export under bond/LUT without tax and claim refund of input tax credit, or to pay IGST and claim refund; zero rating permits input credits and tax refunds making inputs and outward supplies tax free in effect; refunds of unutilised ITC and IGST follow the statutory refund framework with specified exclusions and documentary requirements, while merchant exporter concessional procurement is available subject to conditions that limit the IGST payment refund route.