https://www.taxtmi.com/circulars?id=55954 Provisions defining zero rated supply under the IGST framework apply mutatis mutandis to the Compensation Cess on exports. Exporters may either claim refund of Compensation Cess paid or export under bond/Letter of Undertaking without paying Compensation Cess and claim refund of unutilised input tax credit of Compensation Cess attributable to the exports. The circular directs issuance of trade/public notices and reporting of implementation difficulties. en-us Wed, 26 Jul 2017 00:00:00 +0530 Thu, 21 Sep 2017 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55954 Provisions defining zero rated supply under the IGST framework apply mutatis mutandis to the Compensation Cess on exports. Exporters may either claim refund of Compensation Cess paid or export under bond/Letter of Undertaking without paying Compensation Cess and claim refund of unutilised input tax credit of Compensation Cess attributable to the exports. The circular directs issuance of trade/public notices and reporting of implementation difficulties. Circulars GST Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55954