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Section 16 of IGST Act - Zero Rated supply

 

 

Section 16 of Integrated Goods and Services Tax Act 2017 - Zero Rated supply

(1) "zero rated supply" means any of the following supplies of goods or services or both, namely:-
export of goods or services or both; or
supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.

 

 

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