Zero rated supply

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.... (2) Subject to provisions of sub-section (3) of section 17 of the CGST Act, 2016, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. (3) A registered taxable person exporting goods or services shall be eligible to claim refund under one of the following two options, namely - (a) a registered taxable person may export g....