https://www.taxtmi.com/forum/issue?id=112976 Supply from a customs bonded warehouse to an SEZ/EOU is zero-rated under IGST: the supplier may export under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilised input tax credit, or supply on payment of integrated tax and claim refund. For deemed exports, the supplier may claim refund when the recipient does not avail input tax credit and furnishes undertakings. Refund claims must be supported by evidence such as jurisdictional officer acknowledgement or recipient-signed invoice and recipient undertakings as prescribed under the CGST rules. en-us Fri, 27 Oct 2017 15:37:31 +0530 Thu, 23 Jan 2025 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112976 Supply from a customs bonded warehouse to an SEZ/EOU is zero-rated under IGST: the supplier may export under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilised input tax credit, or supply on payment of integrated tax and claim refund. For deemed exports, the supplier may claim refund when the recipient does not avail input tax credit and furnishes undertakings. Refund claims must be supported by evidence such as jurisdictional officer acknowledgement or recipient-signed invoice and recipient undertakings as prescribed under the CGST rules. Discussion-Forum GST Fri, 27 Oct 2017 15:37:31 +0530 https://www.taxtmi.com/forum/issue?id=112976