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Zero rated supply

Section 16 - Draft-Bills-Reports - MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016] - Section 16 - 16. (1) means any of the following taxable supply of goods and/or services, namely - (a) export of goods and/or .....

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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 registered taxable person may export goods or services unde .....

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