Is zero-rating of exports fundamental to VAT?

EXPERT EYE

  

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Business Standard
177 22
Business Standard

Is zero-rating of exports fundamental to VAT?

EXPERT EYE

Sukumar Mukhopadhyay  |  New Delhi 

  

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Is zero-rating of exports fundamental to VAT?

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It is commonly believed that VAT promotes exports due to the zero-rating it obtains, and that zero-rating is possible only in VAT. The first hypothesis is partially correct and the second is not    image
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