Section 96A(6) in Punjab Goods and Services Tax Rules, 2017
(6)The provisions of sub rule (1) shall apply, mutatis mutandis, in respect of zerorated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit without payment of integrated tax.] [Substituted by Notification No. G.S.R.74/P.A.5/2017/S.164/Amd.(20)/2018, dated 3.10.2018 (w.e.f. 29.6.2017).]
