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Zero rated supplies  under GST

Definition of zero rated supply

 As per section 16(1) of IGST Act, “zero rated supply” means any of the following supplies of goods or services or both, namely:-

(a) export of goods or services or both; or

(b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.

 


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TaxGyata Team

TaxGyata Team