Goods or services (except few specfied) may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid - scope extended - Amendment in Notification No. 01/2023-Integrated Tax, dated the 31st July, 2023

Goods or services (except few specfied) may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid - scope extended - Amendment in Notification No. 01/2023-Integrated Tax, dated the 31st July, 2023 https://www.taxtmi.com/notifications?id=141031 The amendment provides that all goods or services, except those listed in the table, may be exported on payment of integrated tax and the supplier may claim refund of tax so paid; it also permits suppliers to a Developer or a unit in a Special Economic Zone supplying for authorised operations, on payment of integrated tax, to claim refund. Definitions for authorised operations, Developer, Special Economic Zone and unit are adopted from the Special Economic Zone Act, 2005, and the substituted provision is deemed effective from the stated date. en-us Thu, 26 Oct 2023 00:00:00 +0530 Fri, 07 Jun 2024 10:41:00 +0530 TaxTMI RSS Generator Goods or services (except few specfied) may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid - scope extended - Amendment in Notification No. 01/2023-Integrated Tax, dated the 31st July, 2023 https://www.taxtmi.com/notifications?id=141031 The amendment provides that all goods or services, except those listed in the table, may be exported on payment of integrated tax and the supplier may claim refund of tax so paid; it also permits suppliers to a Developer or a unit in a Special Economic Zone supplying for authorised operations, on payment of integrated tax, to claim refund. Definitions for authorised operations, Developer, Special Economic Zone and unit are adopted from the Special Economic Zone Act, 2005, and the substituted provision is deemed effective from the stated date. Notifications GST Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141031