https://www.taxtmi.com/article/detailed?id=5302 Zero rate sale under the Tamil Nadu VAT Act denotes sales exempt from output tax but eligible for input tax credit or refund. Section 18(1) lists eligible categories-exports as per Central Sales Tax, sales to authorized SEZ registered dealers, and specified international organisations-and Section 18(2) entitles registered dealers to refund or adjustment of input tax for purchases used in exported or specified goods, subject to conditions. Rule 11(2) requires filing Form W with invoices for refund claims. Circular No.9/2013 administratively limits zero-rating to SEZ units and excludes developers, co-developers and works contractors, while Government notifications may grant exemptions on a case-by-case basis. en-us Tue, 01 Oct 2013 08:45:33 +0530 Tue, 01 Oct 2013 08:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5302 Zero rate sale under the Tamil Nadu VAT Act denotes sales exempt from output tax but eligible for input tax credit or refund. Section 18(1) lists eligible categories-exports as per Central Sales Tax, sales to authorized SEZ registered dealers, and specified international organisations-and Section 18(2) entitles registered dealers to refund or adjustment of input tax for purchases used in exported or specified goods, subject to conditions. Rule 11(2) requires filing Form W with invoices for refund claims. Circular No.9/2013 administratively limits zero-rating to SEZ units and excludes developers, co-developers and works contractors, while Government notifications may grant exemptions on a case-by-case basis. Articles Value Added Tax - VAT and CST Tue, 01 Oct 2013 08:45:33 +0530 https://www.taxtmi.com/article/detailed?id=5302