Amendment of section 16.

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Full Text of the Document

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....of the Central Goods and Services Tax Act or the rules made thereunder" shall be inserted; (ii) in clause (ii), for the words "which may be exported on payment of integrated tax and the supplier of such goods or services may claim the refund of tax so paid", the words and figure "or both, on zero rated supply of which, the supplier may pay integrated tax and claim the refund of tax so paid, in a....