TVAT Act 8Chapter 0 · Preliminary

Section 8 · Exemptions

(1)

Sale of certain goods as specified in the Schedule III of this Act shall be exempt from tax under this Act subject to conditions and exceptions set out therein.

(2)

Sales of certain goods of local importance with little implication on interstate trade as specified in Schedule IV shall be taxable at the rate zero.

(3)

Export of Export Oriented Units and Special Economic Zone would be exempt from tax under this Act.

(4)

Supplies between Special Economic Zone and Export Oriented Units would be exempt from tax under this Act.

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