https://www.taxtmi.com/manuals?id=1851 Zero rating permits both output and inputs to be tax free by allowing refund of taxes on exports/SEZ supplies or refund of unutilised input tax credit where supplies are made under bond or Letter of Undertaking; alternatively, suppliers may pay integrated tax and claim refund under the refund provisions. Provisional refunds may be sanctioned pending verification, and unjust enrichment rules do not apply to refunds attributable to zero-rated supplies. en-us Wed, 23 Jan 2019 15:27:00 +0530 Wed, 23 Jan 2019 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1851 Zero rating permits both output and inputs to be tax free by allowing refund of taxes on exports/SEZ supplies or refund of unutilised input tax credit where supplies are made under bond or Letter of Undertaking; alternatively, suppliers may pay integrated tax and claim refund under the refund provisions. Provisional refunds may be sanctioned pending verification, and unjust enrichment rules do not apply to refunds attributable to zero-rated supplies. Manuals GST Wed, 23 Jan 2019 15:27:00 +0530 https://www.taxtmi.com/manuals?id=1851