Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(4)] [Section 2] [Entire Act] State of Meghalaya - Subsection Section 2(4)(xlvii) in Meghalaya Value Added Tax Act, 2003 (xlvii)"Zero rating" means zero rate of tax is to be imposed on the commodities against which rebate should be given for input taxes paid.