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    <title>gst refund on deemed export</title>
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    <description>A taxpayer making deemed export supplies may claim full input tax credit subject to production of documentary evidence of final export and compliance with the merchant exporter refund procedure permitting refund of inputs and input services used for such supplies. Forum responses also note an alternative basis for refund under the inverted duty structure, indicating two possible refund routes depending on the taxpayer&#039;s facts and documentary support.</description>
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      <description>A taxpayer making deemed export supplies may claim full input tax credit subject to production of documentary evidence of final export and compliance with the merchant exporter refund procedure permitting refund of inputs and input services used for such supplies. Forum responses also note an alternative basis for refund under the inverted duty structure, indicating two possible refund routes depending on the taxpayer&#039;s facts and documentary support.</description>
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      <law>GST</law>
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