Zero Rated Supply

As per Section-16 of IGST Act, "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.

Note :

If any goods/ services are exempted payment of tax, it can not be said that it is zero rated supply.

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