Zero-Rated Supply Under GST: Key Insights on Exports, SEZ Transactions, and Service Qualification for International Providers
A comprehensive guide to zero-rated supply under GST, defining it as exports of goods/services or supplies to Special Economic Zone developers. The document includes case law examples analyzing technical testing and back-office support services, demonstrating scenarios where services may or may not qualify as zero-rated supply under Section 16 of the IGST Act, 2017. Provides practical insights into tax treatment for international service providers.
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