TMI BlogZero rated supply.X X X X Extracts X X X X X X X X Extracts X X X X ..... operations ] to a Special Economic Zone developer or a Special Economic Zone unit. (2) Subject to the provisions of sub-section (5) of section 17 of the Central Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply. 2 [ (3) A registered person making zero rated supply shall be eligible to cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances, in such manner as may be prescribed. (4) The Government may, on the recommendation of the Council, and subject to such conditions, safeguards and procedures, by notification, specify (i) a class of persons who may make zero rated supply on payment of integrated tax and claim refund of the tax so paid; (ii) a class of goods or services which may be exported on payment of integrate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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