Zero Rate Tax - Supply of goods to SEZ - TN-VAT - Section 18 of ...

Case Laws VAT and Sales Tax

March 22, 2023

Zero Rate Tax - Supply of goods to SEZ - TN-VAT - Section 18 of the TNVAT Act, confers two benefits viz., Zero Rate i.e., sale on which no tax is payable but on which Input Tax Credit is admissible and the second being refund in addition to the above benefit of Zero rate. The benefits are independent of each other. - Export of goods is not a condition precedent or sine qua non to qualify as a Zero Rate sale as long as the sale falls within clause(ii) of Section 18 (1) of the TNVATAct. - To claim refund in terms of the Section 18 (2) read with 18 (3) of the TNVAT Act, export of goods is an essential condition but not the benefit of Zero Rate. - HC

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Zero Rate Tax - Supply of goods to SEZ - TN-VAT - Section 18 of ...

Case Laws VAT and Sales Tax

March 22, 2023

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