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F: Section 129 and 130

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GST - Refund of IGST - zero-rated supply of goods or services or both -...

GST
14-5-2022

Refund of IGST - zero-rated supply of goods or services or both - as the provisional refund and payment of interest would be subject to resolving the issues around the mismatches now discussed or if any other, there should be no inhibition in law for the aforesaid Nodal officers, as they examine the resolution of the mismatches, to decide on the recommendations in this regard. - HC

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