https://www.taxtmi.com/forum/issue?id=112983 Supply to a Special Economic Zone is a zero rated supply, permitting (a) export under bond or a Letter of Undertaking without payment of integrated tax and refund of unutilised input tax credit, or (b) payment of IGST on supplies and refund of the IGST paid under the statutory refund provisions. Practitioners note refund of paid IGST is often administratively simpler, and that CGST and SGST credits can be used to discharge IGST liabilities (utilising CGST then SGST), while cross-utilisation between CGST and SGST is not allowed. en-us Tue, 31 Oct 2017 08:23:50 +0530 Thu, 23 Jan 2025 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112983 Supply to a Special Economic Zone is a zero rated supply, permitting (a) export under bond or a Letter of Undertaking without payment of integrated tax and refund of unutilised input tax credit, or (b) payment of IGST on supplies and refund of the IGST paid under the statutory refund provisions. Practitioners note refund of paid IGST is often administratively simpler, and that CGST and SGST credits can be used to discharge IGST liabilities (utilising CGST then SGST), while cross-utilisation between CGST and SGST is not allowed. Discussion-Forum GST Tue, 31 Oct 2017 08:23:50 +0530 https://www.taxtmi.com/forum/issue?id=112983