<p><span style="font-size:14px">Zero rated supply means any of the following supplies of goods or services or both:</span></p>

<p>&nbsp;</p>

<ul>
	<li>&nbsp; Export of goods or services or both.</li>
	<li><span style="font-size:14px">&nbsp;Supply of goods or services or both to a SEZ developer or SEZ unit.</span><br />
	&nbsp;</li>
</ul>