Section 54(8)(a) in The Central Goods and Services Tax Act, 2017

[Cites 0, Cited by 3] [Section 54(8)] [Section 54] [Entire Act]

Union of India - Subsection

Section 54(8)(a) in The Central Goods and Services Tax Act, 2017

(a)refund of tax paid on [export and exports] [Substituted 'zero-rated supplies' by Act No. 31 of 2018, dated 29.8.2018.] of goods or services or both or on inputs or input services used in making such zero-rated supplies;

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Union of India - Subsection

Section 54(8)(a) in The Central Goods and Services Tax Act, 2017