16 Zero rated supply-IGST Bill 2017
THE INTEGRATED GOODS AND SERVICES TAX BILL, 2017 CHAPTER VII ZERO RATED SUPPLY Zero rated supply. 16. (1) “zero rated supply” means any of the following supplies of goods or services or both, namely:–– (a) export of goods or services or both; or (b) supply of goods or services or both to a Special Economic… Read More »