Section 8 in The Andhra Pradesh Value Added Tax Act, 2005
8. Zero-rated sales.
- Subject to the conditions in Sections 9 and 13 of the Act, the following shall be zero-rated sales for the purpose of the Act and shall be eligible for input tax credit,(a)Sale of taxable goods in the course of inter-state trade and commerce falling within the scope of Section 3 of the Central Sales Tax Act, 1956;(b)Sale of goods falling within the scope of sub sections (1) and (3) of Section 5 of the Central Sales Tax Act, 1956;(c)[xxx] [Item 'C' which read as 'Sale of goods to any unit located in Special Economic Zone' deleted by Act No. 28 of 2008, w.e.f. 1-6-2008.]
