THE WEST BENGAL VALUE ADDED TAX ACT, 2003 : SCHEDULE
-

SCHEDULE AA

[See sub-section (1) of section 21A]

Sales 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).