Section 16 – Acts – ZERO RATED SUPPLY – INTEGRATED GOODS AND SERVICES TAX ACT, 2017 – Section 16 – CHAPTER VII ZERO RATED SUPPLY Zero rated supply. 16. (1) 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. (2) Subject to the provisions of sub-section (5) of section 17 of the Central Goods and Services
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