Schedule_AA

SCHEDULE AA

[See sub-section (1) of section 21A.]

[Zero-rated sales]

List of goods which shall be zero-rated

Serial No.	Sale of goods
(1)	(2)
1.	Between dealers located in Special Economic Zone (SEZ).
2.	Between dealers whose units are referred to as Export Oriented Units (EOU)
3.	Between dealers referred to in serial No. 1 and serial No. 2 above.
4.	By a dealer, to a dealer located in a Special Economic Zone (SEZ).

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