Amendment of section 16.

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..... 54 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 acc .....

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