Zero-rated sales

Subject to the conditions in Sections 9 and 13 of the Act, the following shall be zero- rated sales for the purpose of the Act and shall be eligible for input tax credit:

1. (a) Sale of taxable goods in the course of inter-state trade and commerce falling within the scope of Section 3 of the Central Sales Tax Act, 1956;
2. (b) Sale of goods falling within the scope of sub sections

1. (1) and
2. (3) of Section 5 of the Central Sales Tax Act 1956;
   • (c) Sale of goods to any unit located in Special Economic Zone.