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Zero Rated Supply Explanation - B Zero Rated Supply - Sec 16 of IGST Act, 2017 Export of Goods or Services or both Supply of Goods or Services or both to a SEZ Developer or SEZ Unit • Credit of input tax may be availed for making zero-rated supplies as per GST regulations. • Refund available under either of the following options: Supply of goods or services or both under bond or LUT ; or ➤ Supply of goods or services or both on payment of IGST. Note: Separate GST Registration is required for SEZ unit as per the GST Law. Khandhar Mehta & Shah | Chartered Accountants fin 77

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