Section 17 of Bihar VAT : Section 17: Exports To Be Zero-Rated
Bihar VAT
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Explanation using Example
Imagine a company in Bihar, "Bihar Handicrafts Exporters," that manufactures and sells traditional handicrafts. They receive an order from a client in France. The company sells these goods to the client, which constitutes a sale in the course of export under section 5 of the Central Sales Tax Act, 1956.
According to Section 17(1) of The Bihar Value Added Tax Act, 2005, Bihar Handicrafts Exporters would not have to pay tax on the turnover from this sale. Moreover, they...
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