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Zero rated supply

Section 16 - Draft-Bills-Reports - Goods and Services Tax - Section 16 - 16. (1) means any of the following taxable supply of goods and/or services, namely - (a) export of goods and/or services; or (b) supply of goods and/or services to a SEZ develop .....

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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 under bond, subject to such conditions, safeguards and procedure as ma .....

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