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    <description>Exporters of exempted goods who pay GST on logistics can take input tax credit for those services because the exports qualify as zero-rated supplies; they may claim refund of the accumulated ITC. Claimants must follow the prescribed GST refund procedure, complying with the applicable refund filing, documentation and processing requirements set out in the refund rules and administrative circulars.</description>
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      <description>Exporters of exempted goods who pay GST on logistics can take input tax credit for those services because the exports qualify as zero-rated supplies; they may claim refund of the accumulated ITC. Claimants must follow the prescribed GST refund procedure, complying with the applicable refund filing, documentation and processing requirements set out in the refund rules and administrative circulars.</description>
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