Refund on export of Goods Refund on export of goods In India, export of goods is considered as interstate supply and therefore integrated GST is payable. However, under the provisions of the IGST Act, exported goods are treated as zero-rated supplies, allowing the exporter to claim a
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Rates of tax for Non-residents in case of No PAN Section 206AA Section 206AA is a non-obstante clause which provides the consequence of non-availability PAN. Sub section (1) of the section provides that where the PAN of payee including non-residents and foreign companies are not furnished or
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