Instructions in respect of Export against Zero Rated Supply (made without payment of tax)

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..... e of Haryana. Memo No. 248 /GST- 2 , Panchkula Dated the 07/03/2022 Subject: Instructions in respect of Export against Zero Rated Supply (made without payment of tax) - Reg. Memo Please find enclosed a copy of letter issued by Principal Commissioner, CBIC, GST Policy Wing, vide memo no. CBEC-20/16/34/2019-GST/1768 dated: 16.11.2020 (Copy attached) in respect of paragraph no. 9.1 of t .....

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..... . 37/11 /2018-GST dated 15th March, 2018 (copy enclosed), wherein it has been clarified that the value of the goods declared in the GST invoice and the value in the corresponding shipping bill / bill of export should be examined and the lower of the two values should be sanctioned as refund. Moreover, it has been specifically clarified in the Circular dated 15th March, 2018 that the clarificatio .....

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