Zero-rated supplies allow recovery of input tax credit or refund of IGST to make exports and SEZ supplies tax neutral. Zero rating permits both output and inputs to be tax free by allowing refund of taxes on exports/SEZ supplies or refund of unutilised input tax credit where supplies are made under bond or Letter of Undertaking; alternatively, suppliers may pay integrated tax and claim refund under the refund provisions. Provisional refunds may be sanctioned pending verification, and unjust enrichment rules do not apply to refunds attributable to zero-rated supplies.