Chapter 7 — Zero Rated Supply

Chapter in 2 Minutes

• This chapter groups sections 16 of the Integrated Goods and Services Tax Act, 2017.
• Use the provision map below and then follow each section into Rules, Forms, notifications and practical workflows.

Section-by-section map

1. Section 16 — Zero rated supply

Practical questions to ask

• What factual trigger decides which section in this chapter applies?
• What was the operative wording on the transaction/order date?
• Which Rule, Form or notification changes the implementation?
• What evidence would an officer or appellate forum expect?