16 Zero rated supply – Model IGST Law [ Nov 2016]
Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 Section 16 Model IGST Law [ Nov 2016] Chapter VIII ZERO RATED SUPPLY Zero rated supply (1) “zero rated supply” means any of the following taxable supply of goods and/or services, namely – (a) export of goods and/or services; or (b) supply… Read More »