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    What is meant by Zero Rated Supplies?

    Answered 05-Aug-2022

    As per sections of GST law, exports of goods and/or services and supply of goods and/or services to a SEZ unit fall under the definition of Zero-Rated Supplies. If a person is involved in the business of making only Zero-rated supplies, then he may be required to obtain registration under the GST law for the purpose of claiming refunds of unutilised ITC & Integrated taxes paid on outward supplies.

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