https://www.taxtmi.com/circulars?id=60856 Section 16 of the IGST Act, 2017 relating to zero rated supply applies mutatis mutandis for Compensation Cess: exporters may either claim refund of Compensation Cess paid on exports under provisions analogous to Section 16(3)(b) of the IGST Act, or export under bond/Letter of Undertaking without payment of cess and claim refund of unutilised input tax credit of Compensation Cess akin to Section 16(3)(a), leveraging the mutatis mutandis application of CGST/IGST procedural provisions under Section 11 of the GST (Compensation to States) Act. en-us Fri, 28 Jul 2017 00:00:00 +0530 Thu, 09 May 2019 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60856 Section 16 of the IGST Act, 2017 relating to zero rated supply applies mutatis mutandis for Compensation Cess: exporters may either claim refund of Compensation Cess paid on exports under provisions analogous to Section 16(3)(b) of the IGST Act, or export under bond/Letter of Undertaking without payment of cess and claim refund of unutilised input tax credit of Compensation Cess akin to Section 16(3)(a), leveraging the mutatis mutandis application of CGST/IGST procedural provisions under Section 11 of the GST (Compensation to States) Act. Circulars GST Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60856