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    <title>Manual filing and processing of refund claims in respect of Zero rated supplies.</title>
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    <description>Manual filing and manual processing of refund claims for zero-rated supplies is required until further orders; applications, forms and documents pertaining to such refund claims shall be filed and processed manually, and this procedural requirement must be communicated to trade, industry associations, chambers of commerce and other concerned persons within the Commissionerate&#039;s jurisdiction.</description>
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      <description>Manual filing and manual processing of refund claims for zero-rated supplies is required until further orders; applications, forms and documents pertaining to such refund claims shall be filed and processed manually, and this procedural requirement must be communicated to trade, industry associations, chambers of commerce and other concerned persons within the Commissionerate&#039;s jurisdiction.</description>
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