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Act / Integrated Goods and Services Tax Act, 2017

Clause 16(1): zero rated supply

In forceA commencement is recorded; no ending event is recorded.
The law's words

16(1). zero rated supply."zero rated supply" means any of the following supplies of goods or services or both, namely:— (a) export of goods or services or both; or (b) supply of goods or services or both for authorised operations to a Special Economic Zone developer or a Special Economic Zone unit.

Register reproduction note

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

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