Amendment of section 16.

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Full Text of the Document

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....perations" 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 accordance with the provisions of section 54 of the ....