As per section 16 of IGST Act, "Zero Rated Supply" includes : (i) Export of goods or services or both (ii) Supply of goods or services or both to SEZ developer (iii) Supply of goods or services or both to Special Economi
CS Executive · Tax Laws · PYQS · June 2022
As per section 16 of IGST Act, "Zero Rated Supply" includes : (i) Export of goods or services or both (ii) Supply of goods or services or both to SEZ developer (iii) Supply of goods or services or both to Special Economic Zone unit
Answer & Explanation:
Correct Answer: Option (D)
Official answer key: (D).
Topics: GST
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