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SCHEDULE
– II
(See
Section 8)
Transactions
Zero-Rated and Eligible for Input Tax Credit
Description
1.
Sale of taxable goods in the course of inter-state Trade or Commerce falling
within the scope of Section 3 of the Central Sales Tax Act, 1956
2.
Sale of goods falling within the scope of Section 5(1) and Section 5(3) of the
Central Sales Tax Act, 1956.
3.
Sales of goods to any unit located in SEZ.
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