https://www.taxtmi.com/manuals?id=1802 Exports are inter State zero rated supplies allowing exporters to export under bond/LUT without tax and claim refund of input tax credit, or to pay IGST and claim refund; zero rating permits input credits and tax refunds making inputs and outward supplies tax free in effect; refunds of unutilised ITC and IGST follow the statutory refund framework with specified exclusions and documentary requirements, while merchant exporter concessional procurement is available subject to conditions that limit the IGST payment refund route. en-us Mon, 07 Jan 2019 17:33:00 +0530 Fri, 11 Jan 2019 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1802 Exports are inter State zero rated supplies allowing exporters to export under bond/LUT without tax and claim refund of input tax credit, or to pay IGST and claim refund; zero rating permits input credits and tax refunds making inputs and outward supplies tax free in effect; refunds of unutilised ITC and IGST follow the statutory refund framework with specified exclusions and documentary requirements, while merchant exporter concessional procurement is available subject to conditions that limit the IGST payment refund route. Manuals GST Mon, 07 Jan 2019 17:33:00 +0530 https://www.taxtmi.com/manuals?id=1802