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    <title>IGST on direct export of goods</title>
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    <description>Exports are treated as zero-rated supply, allowing refund claims of IGST paid on exported goods. ITC recorded as CGST/SGST cannot be adjusted against IGST liabilities, producing ITC accumulation that is to be remedied by claiming refunds. Exporters must furnish shipping bill and portal documentation when seeking IGST refunds, and contributors report procedural stages for refund processing alongside delays in actual disbursement.</description>
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      <title>IGST on direct export of goods</title>
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      <description>Exports are treated as zero-rated supply, allowing refund claims of IGST paid on exported goods. ITC recorded as CGST/SGST cannot be adjusted against IGST liabilities, producing ITC accumulation that is to be remedied by claiming refunds. Exporters must furnish shipping bill and portal documentation when seeking IGST refunds, and contributors report procedural stages for refund processing alongside delays in actual disbursement.</description>
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      <law>GST</law>
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