Export 19

13. Export :- (1) Export from India will be zero rated i.e. the tax applicable to the exported commodity would be zero and credit / refund would be available for VAT paid under this Act on input used by them. (2) Sale of goods to International Organisations specified in Schedule I and official and private purchases by the Diplomatic Missions / Consulates shall be deemed to be sale of goods in the course of export out of territory of India and shall be entitled to zero rating as provided. (3) Supplies from domestic tariff area to Special Economic Zone and Export Oriented Units would be zero rated and the supplying units would get credit / refund for VAT paid on inputs used by them.