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    <title>Definition of Turnover in a State and Zero rated supply</title>
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    <description>Definition of Turnover in a State excludes non-taxable supplies but those supplies remain included under the definition of exempt supply, thereby avoiding double-counting and clarifying that composition taxpayers and Input Service Distributors need not separately include non-taxable supplies. Zero rated supply is defined to include exports and supplies to SEZ developers or units; the draft contains a clerical cross-reference and omits certain prior categories, which may necessitate duty payment with subsequent refund processes for some export routes.</description>
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