(1)(a)The sale of goods in the Schedule to be notified in the Official Gazette shall be exempt from tax subject to conditions and exceptions set out therein.(b)Supplies between Special Economic Zones;(2)The following shall be zero rated sales for the purpose of this Act and shall be eligible for input tax credit;(a)export from India;(b)sales to Special Economic Zones;(c)supplies from Domestic Tariff Area to Export Orientated Unit Electronic Hardware Technology Park/Software Technology Park Units for the purpose export only.
