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Home Acts & Rules GST Acts INTEGRATED GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter VII ZERO RATED SUPPLY This

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Section 16 - Zero rated supply. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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..... ero-rated supplies, notwithstanding that such supply may be an exempt supply. 2[(3) A registered person making zero rated supply shall be eligible to claim refund of unutilised input tax credit on supply of goods or services or both, without payment of integrated tax, under bond or Letter of Undertaking, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder, subject to such conditions, safeguards and procedure as may be prescribed: .....

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Section 16 - Zero rated supply. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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..... 21 w.e.f. …………… 2. Substituted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. …………… before it was read as "(3) A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:- (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrat .....

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Section 16 - Zero rated supply. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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  1. G.S.R. 909(E) - Dated: 19-9-2018 - Special Economic Zones (Amendment) Rules, 2018
  2. 75/2017 - Dated: 29-12-2017 - The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017.
  1. Section 54 - Refund of tax. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  2. Section 17 - Apportionment of credit and blocked credits. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  3. Rule 89 - Application for refund of tax, interest, penalty, fees or any other amount - Central Goods and Services Tax Rules, 2017
  4. Rule 8 - Report relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) due to Integrated Tax apportioned earlier but subsequently refunded. - Goods and services Tax Settlement of funds Rules, 2017.
  5. Rule 30 - Procedure for procurements from the Domestic Tariff Area - Special Economic Zones Rules, 2006
  6. Circular No. 1/1/2017-Compensation Cess - Dated: 26-7-2017 - Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Regarding....
  7. Note:- Export - Zero Rated supply - Whether amount received from the Foreign Currency (Non-Resident) account or Non-Resident External Account known as FCNR/NRE account maintained by the buyer can be treated as received in...
  8. Note:- Export of Services - For claiming exemption from GST or Benefit of Zero Rated supply under GST, whether receipt of consideration / payment in convertible foreign exchange is necessary or mandatory
  9. Note:- What is the meaning of Export of Services under GST
  10. Note:- Export of Goods - For claiming exemption from GST or Benefit of Zero Rated supply under GST, whether receipt of consideration / payment in convertible foreign exchange is necessary or mandatory
  11. Note:- What is the meaning of export of goods under GST