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). |
