under
" Section 16 . Zero rated supply.-
(1) "zero rated supply means any
of the following supplies of goods
or services or both, namely ... making zero-rated
supplies, notwithstanding that
such supply may be an exempt
supply.
[(3) A registered person making
zero rated supply shall be
eligible
Zero-rated supply of services is the
aggregate of the payments received during
the relevant period for zero-rated supply
of services and zero-rated ... zero-rated supply of services,
excluding-
(i) the value of exempt supplies other
than zero-rated supplies; and
(ii) the turnover of supplies in respect
under
" Section 16 . Zero rated supply.-
(1) "zero rated supply means any of the following
supplies of goods or services or both, namely ... making
zero-rated supplies, notwithstanding that such
supply may be an exempt supply.
[(3) A registered person making zero rated
supply shall be eligible
under:
" Section 16 . Zero rated supply.-
(1) "zero rated supply" means any of the following
supplies of goods or services or both ... making zero-rated
supplies, notwithstanding that such supply may be an
exempt supply.
[(3) A registered person making zero rated supply
shall be eligible
reproduced
below:
"16. Zero rated supply.-- (1) "zero rated supply"
means any of the following supplies of goods or
services or both ... question are one of
zero rated supplies. A registered person making zero rated
supplies is eligible to claim refund under the options as
provided
reproduced
below:
"16. Zero rated supply.-- (1) "zero rated supply"
means any of the following supplies of goods or
services or both ... question are one of
zero rated supplies. A registered person making zero rated
supplies is eligible to claim refund under the options as
provided
zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies; (b) refund ... zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund
IGST Act are as follows:-
“16. Zero rated supply - (1) “zero rated supply” means any of
the following supplies of goods or services or both ... making zero-rated supplies, notwithstanding that
such supply may be an exempt supply.
(3) A registered person making zero rated supply shall be
eligible
zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies; (b) refund ... zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies, or refund
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated ... zero-rated supply of services, excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect
