https://www.taxtmi.com/article/detailed?id=7791 Zero-rating classifies exports and specified supplies to SEZs as zero-rated supplies, preserving input tax credit and permitting exporters either to export under a Letter of Undertaking without tax and claim refund of unutilised credits, or to pay IGST using input credit and seek refund of tax paid; deemed exports to EOUs and against specified authorisations allow supplier refunds subject to recipient acknowledgments and undertakings, while customs-area and title-transfer rules determine when supplies are treated as imports or exports for IGST levy. en-us Sat, 23 Dec 2017 09:05:18 +0530 Sat, 23 Dec 2017 09:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7791 Zero-rating classifies exports and specified supplies to SEZs as zero-rated supplies, preserving input tax credit and permitting exporters either to export under a Letter of Undertaking without tax and claim refund of unutilised credits, or to pay IGST using input credit and seek refund of tax paid; deemed exports to EOUs and against specified authorisations allow supplier refunds subject to recipient acknowledgments and undertakings, while customs-area and title-transfer rules determine when supplies are treated as imports or exports for IGST levy. Articles Goods and Services Tax - GST Sat, 23 Dec 2017 09:05:18 +0530 https://www.taxtmi.com/article/detailed?id=7791