Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.



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Circular No : 1/1/2017-Compensation Cess
Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/compnsation-cess-circu1.pdf

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