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Exports under GST

  • Exports will be treated as zero rated supplies.
  • No tax will be payable on exports of goods or services, however credit of input tax credit will be available and same will be available as refund to the exporters.
  • The Exporter will have an option to either pay tax on the output and claim refund of IGST or export under Bond without payment of IGST and claim refund of Input Tax Credit (ITC).
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