https://www.taxtmi.com/forum/issue?id=114906 GST refund claims for zero rated supplies without payment of tax require claiming unutilized input tax credit via the refund application. The applicable computation under Rule 89 uses a proportionate refund formula that allocates input tax credit between zero rated and domestic supplies and thereby automatically accounts for ITC attributable to domestic supplies and ITC already applied against outward liabilities. en-us Mon, 22 Apr 2019 17:00:01 +0530 Thu, 23 Jan 2025 15:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114906 GST refund claims for zero rated supplies without payment of tax require claiming unutilized input tax credit via the refund application. The applicable computation under Rule 89 uses a proportionate refund formula that allocates input tax credit between zero rated and domestic supplies and thereby automatically accounts for ITC attributable to domestic supplies and ITC already applied against outward liabilities. Discussion-Forum GST Mon, 22 Apr 2019 17:00:01 +0530 https://www.taxtmi.com/forum/issue?id=114906