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Meaning of zero rated supply under GST

Zero rated supplies means export supplies and supplies made to SEZ units or SEZ developers. Further on zero rated supplies, input tax credit and refund is available even if supplies are exempt supplies.
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Section 194N: TDS on cash withdrawal

In order to discourage cash transaction and a move towards less-cash economy, a new section 194N has been introduced for deduction of TDS on cash withdrawal from any account maintained with any bank or post office or co-operative society.
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Instant PAN or e-PAN

Income tax department has started free of cost e-pan generation facility using aadhaar card. In this facility applicant will not required to submit any physical documents.
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