Amendment of section 16.
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....", the words "for authorised operations" shall be inserted; (b) for sub-section (3), the following sub-sections shall be substituted, namely:-- "(3) A registered person making zero rated supply shall be eligible to claim refund of unutilised input tax credit on supply of goods or services or both, without payment of integrated tax, under bond or Letter of Undertaking, in accordan....
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