https://www.taxtmi.com/article/detailed?id=7154 Section 16 confines zero rated supply to exports and supplies to SEZ developers or units, allows input tax credit for such supplies, and provides two refund routes for registered exporters: export under bond without IGST and claim refund of unutilised input tax credit, or export with IGST payment and claim refund of IGST, with SEZ recipients able to claim refund of IGST paid by suppliers. en-us Mon, 26 Dec 2016 09:04:24 +0530 Mon, 26 Dec 2016 10:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7154 Section 16 confines zero rated supply to exports and supplies to SEZ developers or units, allows input tax credit for such supplies, and provides two refund routes for registered exporters: export under bond without IGST and claim refund of unutilised input tax credit, or export with IGST payment and claim refund of IGST, with SEZ recipients able to claim refund of IGST paid by suppliers. Articles Goods and Services Tax - GST Mon, 26 Dec 2016 09:04:24 +0530 https://www.taxtmi.com/article/detailed?id=7154