Refund of input tax credit - zero-rated supply of goods or services or both - Even the cases, where...

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 .....

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