Section 2(23) of IGST Act: Meaning of “Zero-rated Supply”

Definition of the term “Zero-rated Supply” under the Integrated Goods and Services Tax (IGST) Act, 2017

As per Section 2(23) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “zero-rated supply” shall have the meaning assigned to it in section 16.

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