Section No. 16 - Zero Rated Supply.
Circular Issued - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
01/01/2017 - Compensation Cess 26.07.2017 |
It seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports |
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08/08/2017 - GST 04.10.2017 |
Clarification on issues related to furnishing of Bond/LUT for Exports |
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131/1/2020 - GST 23.01.2020 |
It prescribes Standard Operating Procedure to be followed by exporters.
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