https://www.taxtmi.com/article/detailed?id=17380 GST zero-rating permits export without integrated tax under a Letter of Undertaking or bond with refund of accumulated input tax credit, or export on payment of integrated tax through the permitted refund route. Export of services requires an Indian supplier, foreign recipient and place of supply, qualifying foreign-exchange or permitted rupee consideration, and no merely distinct establishments. Physical-export refunds use shipping-bill and return matching but remain conditional on prescribed export-proceeds realisation. Deemed exports are taxable domestic supplies with a separate refund mechanism. Rule 96A imposes time-bound tax-and-interest obligations where goods are not exported or service consideration is not realised. en-us Thu, 10 Sep 2026 09:27:12 +0530 Thu, 10 Sep 2026 09:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17380 GST zero-rating permits export without integrated tax under a Letter of Undertaking or bond with refund of accumulated input tax credit, or export on payment of integrated tax through the permitted refund route. Export of services requires an Indian supplier, foreign recipient and place of supply, qualifying foreign-exchange or permitted rupee consideration, and no merely distinct establishments. Physical-export refunds use shipping-bill and return matching but remain conditional on prescribed export-proceeds realisation. Deemed exports are taxable domestic supplies with a separate refund mechanism. Rule 96A imposes time-bound tax-and-interest obligations where goods are not exported or service consideration is not realised. Articles Goods and Services Tax - GST Thu, 10 Sep 2026 09:27:12 +0530 https://www.taxtmi.com/article/detailed?id=17380