Correct Definition of Zero Rated Supply under GST : ICAI Suggestions
Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India 51. Definition of Zero Rated Supply – already referred in general clause. Section 2(23) of the IGST Act provides that “zero-rated supply” shall have the meaning assigned to it in section 16 of IGST Act. Further Section 16(1) of IGST Act… Read More »