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Rule 89 Amended: Refunds for Input Tax Credit on Zero-Rated Supplies, Including Deemed Exports, Now Covered by Sub-Rule 4B.
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....Refund of input tax credit - zero-rated supply of goods or services or both - Even the cases, where person supplying on Deemed export basis has paid the tax @0.1% IGST (or @0.05 % CGST + @0.05 SGST) refund shall be allowed - Rule 89 amended - See Sub-Rule 4B....