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AMENDMENTS IN THE IGST ACT, 2017

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Dated: 1-2-2021

Budget 2021-22 + FINANCE Bill, 2021

AMENDMENTS IN THE IGST ACT, 2017

S. No.

Amendment

Clause of the Finance Bill, 2021

1.

Section 16 of the IGST Act is being amended so as to:

(i) zero rate the supply of goods or services to a Special Economic Zone developer or a Special Economic Zone unit only when the said supply is for authorised operations;

(ii) restrict the zero-rated supply on payment of integrated tax only to a notified class of taxpayers or notified supplies of goods or services; and

(iii) link the foreign exchange remittance in case of export of goods with refund.

[114]

 


Full Text:

Budget 2021-22 + FINANCE Bill, 2021

 

 
 
 
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