https://www.taxtmi.com/acts?id=24715 Imports and exports are deemed inter-state supplies and attract IGST with taxation on the destination principle; IGST on imports is leviable under the Customs Tariff Act at import and is fully available as input tax credit. Exports are zero rated, allowing exporters to export under bond without tax and claim refund of input tax credit or to pay IGST on export and seek refund of IGST. en-us Mon, 03 Apr 2017 16:49:46 +0530 Mon, 03 Apr 2017 16:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24715 Imports and exports are deemed inter-state supplies and attract IGST with taxation on the destination principle; IGST on imports is leviable under the Customs Tariff Act at import and is fully available as input tax credit. Exports are zero rated, allowing exporters to export under bond without tax and claim refund of input tax credit or to pay IGST on export and seek refund of IGST. Act-Rules Bills Mon, 03 Apr 2017 16:49:46 +0530 https://www.taxtmi.com/acts?id=24715