Supplies made under the CGST Act, 2017 to SEZ be treated as __________ and the supplies which are taxable but do not attract GST and for which ITC cannot be claimed be treated as __________.

CS Executive · Tax Laws · PYQS · December 2021
Supplies made under the CGST Act, 2017 to SEZ be treated as __________ and the supplies which are taxable but do not attract GST and for which ITC cannot be claimed be treated as __________.
(A) Zero rated; Exempt
(B) Nil rated; Non GST
(C) Exempt; Exempt
(D) Nil rated; Zero rated

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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