https://www.taxtmi.com/article/detailed?id=7550 Zero-rated supply covers exports and supplies to SEZs; registered suppliers may avail input tax credit for inputs and capital goods used, and may obtain refund either by exporting under a bond or Letter of Undertaking without payment of integrated tax and claiming refund of unutilised input tax credit, or by paying integrated tax on export and claiming refund under the general refund procedure; procedural requirements for LUT/bond, documentary filings, shipping bill treatment as refund application, and SEZ import exemptions are integral to the mechanism. en-us Thu, 17 Aug 2017 08:36:10 +0530 Thu, 17 Aug 2017 08:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7550 Zero-rated supply covers exports and supplies to SEZs; registered suppliers may avail input tax credit for inputs and capital goods used, and may obtain refund either by exporting under a bond or Letter of Undertaking without payment of integrated tax and claiming refund of unutilised input tax credit, or by paying integrated tax on export and claiming refund under the general refund procedure; procedural requirements for LUT/bond, documentary filings, shipping bill treatment as refund application, and SEZ import exemptions are integral to the mechanism. Articles Goods and Services Tax - GST Thu, 17 Aug 2017 08:36:10 +0530 https://www.taxtmi.com/article/detailed?id=7550