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Controversies in Making Exports with Payment of IGST

March 9, 2018
As per Sec. 16(1) of the IGST Act, 2017 export of goods or services or both is regarded as "zero rated supply". This means that exporter is not required to levy any tax on such exports and recover the same from the customer and at the same time is also entitled to input tax credit ("ITC") of the goods or services used in making such exports.
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