Amendment of section 16.

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..... nd Services Tax Act or the rules made thereunder shall be inserted; (ii) in clause (ii), for the words which may be exported on payment of integrated tax and the supplier of such goods or services may claim the refund of tax so paid , the words and figure or both, on zero rated supply of which, the supplier may pay integrated tax and claim the refund of tax so paid, in accordance with the provisio .....

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..... zero rated basis, and in respect of which refund of integrated tax can be claimed under section 54 of the Central Goods and Services Tax Act, subject to such conditions, safeguards and procedures as may be provided by rules. Further, it proposes to insert a new sub-section (5) in the said section to provide that no refund of unutilised input tax credit or of integrated tax paid on account of zero .....

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