https://www.taxtmi.com/forum/issue?id=113007 Deemed export supplies are subject to tax at the normal rates and the supplier may claim refund of such tax under the refund provisions where the recipient has not availed input tax credit and furnishes an undertaking permitting the supplier to claim refund. Refund claims by suppliers require prescribed evidence, including acknowledgement of receipt by Advance Authorisation or Export Promotion Capital Goods holders or a recipient-signed invoice, and undertakings that input tax credit has not been availed and that the recipient will not claim the refund. en-us Mon, 06 Nov 2017 17:40:11 +0530 Thu, 23 Jan 2025 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113007 Deemed export supplies are subject to tax at the normal rates and the supplier may claim refund of such tax under the refund provisions where the recipient has not availed input tax credit and furnishes an undertaking permitting the supplier to claim refund. Refund claims by suppliers require prescribed evidence, including acknowledgement of receipt by Advance Authorisation or Export Promotion Capital Goods holders or a recipient-signed invoice, and undertakings that input tax credit has not been availed and that the recipient will not claim the refund. Discussion-Forum GST Mon, 06 Nov 2017 17:40:11 +0530 https://www.taxtmi.com/forum/issue?id=113007