Amendment status not verified — confirm the current text below against the official source.
Where any taxable goods are exported outside the territory of India or are supplied in the course of such export falling within the scope of section 5 of the Central Sales Tax Act, 1956, such sales shall be zero-rated. On such sale, no output tax is payable by any person: Provided that a taxable person making zero-rated sale shall be eligible for input tax credit in relation to such sales.