GST Refund on Export

Jun 7, 2022 | Resources | 0 comments

As per the GST framework, the GST acts as a consumption-based tax, and hence, the end customer becomes liable for the payment of Goods and Services Tax. In the case of exports, the end consumer of the goods or services would be not in India and GST would not be applicable. Thus, under the GST regime, exports would be considered as zero-rated supply and exporters are eligible to claim a refund of GST paid.

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