https://www.taxtmi.com/forum/issue?id=119875 Export of goods that are exempt domestically is treated as zero-rated for IGST purposes; therefore ITC on inputs and input services used for such exports, including freight, insurance and warehousing, is claimable except to the extent blocked by credit blocking provisions. Where exports are made under LUT/bond without payment of tax, unutilized ITC attributable to those zero-rated exports may be claimed as a refund under the CGST refund procedure, subject to prescribed conditions and administrative guidance. en-us Wed, 16 Apr 2025 09:38:42 +0530 Sun, 20 Apr 2025 19:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119875 Export of goods that are exempt domestically is treated as zero-rated for IGST purposes; therefore ITC on inputs and input services used for such exports, including freight, insurance and warehousing, is claimable except to the extent blocked by credit blocking provisions. Where exports are made under LUT/bond without payment of tax, unutilized ITC attributable to those zero-rated exports may be claimed as a refund under the CGST refund procedure, subject to prescribed conditions and administrative guidance. Discussion-Forum GST Wed, 16 Apr 2025 09:38:42 +0530 https://www.taxtmi.com/forum/issue?id=119875