https://www.taxtmi.com/article/detailed?id=7298 Zero rated supply covers exports and supplies to SEZs; registered persons can claim input tax credit and pursue refunds either by exporting under bond without IGST and claiming unutilized credit, or by exporting on payment of IGST and claiming refund. SEZ recipients can claim IGST refund if supplier paid. Where tax is deposited under the wrong head (IGST v CGST/SGST), provisions envisage refund of wrongly paid tax but leave uncertainty on interest and whether automatic appropriation against the correct liability is permitted, a point debated by commentators. en-us Wed, 01 Mar 2017 09:02:34 +0530 Wed, 01 Mar 2017 09:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7298 Zero rated supply covers exports and supplies to SEZs; registered persons can claim input tax credit and pursue refunds either by exporting under bond without IGST and claiming unutilized credit, or by exporting on payment of IGST and claiming refund. SEZ recipients can claim IGST refund if supplier paid. Where tax is deposited under the wrong head (IGST v CGST/SGST), provisions envisage refund of wrongly paid tax but leave uncertainty on interest and whether automatic appropriation against the correct liability is permitted, a point debated by commentators. Articles Goods and Services Tax - GST Wed, 01 Mar 2017 09:02:34 +0530 https://www.taxtmi.com/article/detailed?id=7298