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Detailed Analysis of Rule 96(10) of CGST Rules 2017
Exports play an important role in the economic growth and development of any country. To promote the exports there are special provisions under GST laws for export of goods or export of services. The exports under GST are called zero rated supply and there are two methods of claiming refund for exporters i.e., export done on the LUT basis and claim a refund of accumulated ITC and the export done on payment of IGST ..... Read More