Part I : Import of Goods and Services |
1
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| 1 Import of Goods |
2
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| 2 Import of Services |
17
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| 3 Online Informati on and Database Access or Retrieval Services |
45
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Part II : Export of Goods and Services |
72
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| 4 Zero Rated Supply |
73
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| 5 Special Economic Zone |
110
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| 6 Deemed Exports |
129
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| 7 Intermediary Services |
147
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Part III : Refunds under GST |
160
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| 8 Refunds under GST -- An Overview |
161
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| 9 Refund of Unuti lized ITC on Zero Rated Supply |
195
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| 10 Refund of Accumulated Input Tax Credit Due to Inverted Duty Structure |
241
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| 11 Supply of Goods to SEZ Units/Developer on Payment of Tax |
280
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| 12 Supply of Services to SEZ Units/Developer on Payment of Tax |
284
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| 13 Refund of Tax Paid on Export of Goods |
288
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| 14 Refund of Tax Paid on Export of Services |
299
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| 15 Grant of Provisional Refund |
308
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| 16 Refund of Pre-Deposit |
312
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| 17 Refund of Tax Paid on Purchase Made by UN or Specified International Organisations |
315
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| 18 Refund of Tax to CSD |
330
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| 19 Refund of Compensation Cess |
342
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| 20 Refund of Tax to Unregistered Persons |
347
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| 21 Refund of Additional GST on Account of Upward Revision of Price of Goods Subsequent to Exports |
354
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Part IV : Appendices |
361
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| 22 The Central Goods and Services Tax Act, 2017[Relevant Extracts] |
362
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| 23 The Integrated Goods and Services Tax Act, 2017 [Relevant Extracts] |
372
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| 24 The Central Goods and Services Tax Rules, 2017 [Relevant Extracts] |
389
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| 25 Relevant GST Notifications |
409
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| 26 Relevant Circulars |
411
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