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    <title>IGST Credit availability in case of goods are exported.</title>
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    <description>IGST paid on freight/courier services used to export goods to a destination outside India is recoverable by the taxpayer through the statutory mechanism applicable to exports; in this factual scenario the IGST on such freight services can be claimed back by the exporter as a refund, reflecting its connection to the zero-rated export transaction rather than domestic consumption.</description>
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