Amendment status not verified — confirm the current text below against the official source.
2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 81 Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty.".]179 Explanation. For the purposes of this section,- (1) ―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 unutilised input tax credit as provided under sub-section(3). (2) ―relevant date‖ means– (a) in the case of goods exported out of India where a refund of tax paid is availableinrespectofgoodsthemselvesor,asthecasemaybe,theinputsor input services used in such goods,–– (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or (ii) if the goods are exported by land, the date on which such goods pass the frontier; or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; (b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished; [(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies]180 (c) in the case of services exported out of India where are fund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of–– (i) receipt of payment in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India]181, where the supply of services had been completed prior to the receipt of such payment; or (ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice; (d) in case where the tax becomes refundable as a consequence of judgment, decree, order or direction of the Appellate Authority,