Mastery card
I can explain Zero-Rated Supply
GST supply taxed at 0% with ITC benefits, like eligible exports.
Zero-rated supplies (e.g., exports, SEZ supplies as notified) are taxed at zero with input credit eligibility subject to rules.
Sticky trick
File for refunds correctly when ITC accumulates.
Take into the room
In plain English, what is Zero-Rated Supply?
Or open the share card 0️⃣
Or start your own 5-word trail from home.