Section 54(8)(a) in Uttarakhand Goods and Services Tax Act, 2017
(a)refund of tax paid on [such zero rated supplies] [Substituted 'zero-rated supplies of goods or services or both' by Uttarakhand Act No. 31 of 2018, dated 11.10.2018.] or on inputs or input services used in making such zero-rated supplies;