Section 54(14)(I) in The Jammu and Kashmir Goods and Services Tax Act, 2017

[Cites 0, Cited by 0] [Section 54(14)] [Section 54] [Entire Act]

State of Jammu-Kashmir - Subsection

Section 54(14)(I) in The Jammu and Kashmir Goods and Services Tax Act, 2017

(I)"refund" includes refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund of tax on the supply of goods regarded as deemed exports, or refund of unutilized input tax credit as provided under sub-section (3).

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State of Jammu-Kashmir - Subsection

Section 54(14)(I) in The Jammu and Kashmir Goods and Services Tax Act, 2017