Section 96A(6) in The Central 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 Notification No. G.S.R. 1011(E), dated 9.10.2018 (w.e.f. 19.6.2017).]
