https://www.taxtmi.com/article/detailed?id=7459 Exports and supplies to SEZs are treated as zero rated supply, permitting input tax credit and refund claims; exports and imports are treated as inter state supplies subject to IGST, while imports continue to attract Basic Customs Duty which is not creditable under GST. Refund of unutilized ITC is disallowed where export duty applies or where duty drawback or IGST refund has been claimed for the same supplies, and dual central/state administration may delay refunds and create liquidity strain for exporters. en-us Tue, 13 Jun 2017 06:33:24 +0530 Tue, 13 Jun 2017 06:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7459 Exports and supplies to SEZs are treated as zero rated supply, permitting input tax credit and refund claims; exports and imports are treated as inter state supplies subject to IGST, while imports continue to attract Basic Customs Duty which is not creditable under GST. Refund of unutilized ITC is disallowed where export duty applies or where duty drawback or IGST refund has been claimed for the same supplies, and dual central/state administration may delay refunds and create liquidity strain for exporters. Articles Goods and Services Tax - GST Tue, 13 Jun 2017 06:33:24 +0530 https://www.taxtmi.com/article/detailed?id=7459