Refund of input tax credit (ITC) in case of Zero Rated supplies – Rule 89(4) of the Central Goods and Services Tax Rules, 2017 – Meaning of scope of “Adjusted Total Turnover” modified for the purpose of calculation.

Goods and Services Tax – Refund of input tax credit (ITC) in case of Zero Rated supplies – Rule 89(4) of the Central Goods and Services Tax Rules, 2017 – Meaning of scope of Adjusted Total Turnover mo

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