Section 96A(6) in Rajasthan Goods and Services Tax Rules, 2017
(6)The provisions of sub-rule (1) shall apply, mutatis mutandis, in respect of zero-rated 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 Rajasthan Notification No. F. 12(46) FD/Tax/2017-Part-III-92, dated 4.9.2018.]