Section 16 – Draft-Bills-Reports – ZERO RATED SUPPLY – MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016] – Section 16 – 16. Zero rated supply (1) zero rated supply means any of the following taxable supply of goods and/or services, namely – (a) export of goods and/or services; or (b) supply of goods and/or services to a SEZ developer or an SEZ unit. (2) Subject to provisions of sub-section (3) of section 17 of the CGST Act, 2016, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. (3) A registered taxable person exporting goods or services shall be eligible to claim refund under one of the following two options, namely – (a) a re
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