Inter State sale exemption: no central tax on supplies to registered dealers for authorised special economic zone units, subject to conditions. Amendments to section 8 permit charging the lower of the four per cent turnover rate or the appropriate State sales tax rate, treat goods generally exempt under State law as nil for calculation purposes while deeming dealers liable for such calculations, restrict what counts as a general exemption, include telecommunications within certain supplies, condition State permissions on fulfilment of requirements, and create an exemption from central sales tax for inter State sales to registered dealers supplying authorised units in a special economic zone subject to certificate classes and a prescribed declaration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inter State sale exemption: no central tax on supplies to registered dealers for authorised special economic zone units, subject to conditions.
Amendments to section 8 permit charging the lower of the four per cent turnover rate or the appropriate State sales tax rate, treat goods generally exempt under State law as nil for calculation purposes while deeming dealers liable for such calculations, restrict what counts as a general exemption, include telecommunications within certain supplies, condition State permissions on fulfilment of requirements, and create an exemption from central sales tax for inter State sales to registered dealers supplying authorised units in a special economic zone subject to certificate classes and a prescribed declaration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.