GST Frequently Asked Questions on Twitter – Fish supply outside India is covered under GST or exempt?
Reply by GST @ Gol
Export does not attract tax. It will be zero rated.
Zero rated supply is defined in section 16(1) of IGST Act.
Relevant extract is as follows:
“zero rated supply” means any of the following supplies of goods or services
or both, namely:––
(a) export of goods or services or both; or
(b) supply of goods or services or both to a Special Economic Zone developer
or a Special Economic Zone unit.
Fish supply is covered under gst or exempt
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