| 8. Zero-rated sales
Subject to the conditions in Sections 9 and 13 of the Act, the following shall be zero-rated sales for the purpose of the Act and shall be eligible for input tax credit: (a) Sale of taxable goods in the course of inter-state trade and commerce falling within the scope of Section 3 of the Central Sales Tax Act, 1956; (b) Sale of goods falling within the scope of sub sections (1) and (3) of Section 5 of the Central Sales Tax Act 1956; (c) Sale of goods to any unit located in Special Economic Zone.
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