https://www.taxtmi.com/article/detailed?id=17380 Zero-rated exports permit input tax credit through export under a Letter of Undertaking or Bond without payment of integrated tax, followed by refund of accumulated unutilized credit, or through the permitted integrated-tax payment route. Export proceeds must be realized within applicable foreign-exchange timelines. Deemed exports to specified export-promotion entities remain taxable domestic supplies and use invoice-based refund procedures. Advance Authorisation enables duty-free import of export-production inputs subject to value-addition and actual-user conditions. An LUT requires payment of tax and interest if export or service-remittance conditions are not met. 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 Zero-rated exports permit input tax credit through export under a Letter of Undertaking or Bond without payment of integrated tax, followed by refund of accumulated unutilized credit, or through the permitted integrated-tax payment route. Export proceeds must be realized within applicable foreign-exchange timelines. Deemed exports to specified export-promotion entities remain taxable domestic supplies and use invoice-based refund procedures. Advance Authorisation enables duty-free import of export-production inputs subject to value-addition and actual-user conditions. An LUT requires payment of tax and interest if export or service-remittance conditions are not met. Articles Goods and Services Tax - GST Thu, 10 Sep 2026 09:27:12 +0530 https://www.taxtmi.com/article/detailed?id=17380