90% provisional refund for zero rated supplies and inverted duty structure
No. CLE-HO/POL/CIRCULAR/25
15th October 2025
Members of the Council
Sub : 90% provisional refund for zero rated supplies and inverted duty structure
Dear Member
As you are aware, the 56th GST Council recommended to provide 90% provisional GST refund for zero rated supplies (exports) and also for products which suffer inverted duty structure.
Accordingly, the Government has issued CGST Notification No. 13/2025, amending the CGST rules, giving effect to the 90% provisional refund and GST Instruction No. 6/2025 dated 3.10.25 outlining the procedure for refund.
Members may kindly note the above.
With kind regards
R. Selvam IAS
Executive Director
COUNCIL FOR LEATHER EXPORTS