https://www.taxtmi.com/acts?id=24137 Zero-rated supply covers exports of goods or services and supplies to a Special Economic Zone developer or unit for authorised operations. Input tax credit may be availed for making zero-rated supplies, and a registered person may claim refund of unutilised input tax credit without payment of integrated tax under bond or Letter of Undertaking, subject to prescribed conditions. The Government may notify specified classes of persons or goods or services for making such supply on payment of integrated tax and claiming refund. en-us Mon, 27 Mar 2017 18:54:44 +0530 Thu, 25 Jun 2026 13:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24137 Zero-rated supply covers exports of goods or services and supplies to a Special Economic Zone developer or unit for authorised operations. Input tax credit may be availed for making zero-rated supplies, and a registered person may claim refund of unutilised input tax credit without payment of integrated tax under bond or Letter of Undertaking, subject to prescribed conditions. The Government may notify specified classes of persons or goods or services for making such supply on payment of integrated tax and claiming refund. Act-Rules GST Mon, 27 Mar 2017 18:54:44 +0530 https://www.taxtmi.com/acts?id=24137