Skip to content
Try for free

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search
Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 20

Deduction of Input Tax on Exports and Interstate Sales, Etc.

~1 min read
https://sooperkanoon.com/act/58880

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 20 is part of Value Added Tax Act, 2003 - Deduction of Input Tax on Exports and Interstate Sales, Etc.. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

(1) Tax paid under this Act by any dealer on purchase of inputs in respect of,-

(a) any goods sold in the course of export out of the territory of India, or

(b) any goods taxable under the Act, sold in the course of interstate trade or commerce, or

(c) any goods sold to a dealer who is a unit located in any special economic zone established under authorisation by the authorities specified by the Central Government in this behalf, or

(d) any goods sold to a dealer who is an Export Oriented Unit,

shall be deducted as provided under Section 10, from output tax payable by such dealer.

(2) Goods sold by a registered dealer to any other registered dealer who is a unit located in any special economic zone established under authorisation by the authorities specified by the Central Government in this behalf or who is an Export Oriented Unit, shall be exempt from the tax payable under this Act.

Explanation 1.- For the purposes of this section, the expression ''special economic zone'' has the meaning assigned to it in clause (iii) to Explanation 2 to the proviso to section 3 of the Central Excise Act, 1944 (Central Act 1 of 1944).

Explanation 2.- For the purpose of this section, "Export Oriented Unit" means a unit certified as such by the Central Government.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 20 provide?

Section Section 20 of the Value Added Tax Act, 2003 (Deduction of Input Tax on Exports and Interstate Sales, Etc.) is reproduced on this page as part of the Value Added Tax Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Value Added Tax Act, 2003 Section 20?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 20. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Karnataka, confirm the wording against the official state gazette or authorized publication.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial
1M+ judgments indexed

Brief any judgment in 18 sections.

Search Supreme Court, High Courts, and tribunals - then open an AI Brief on any result. Core search is free; full AI desk free for 7 days.

Start 7-day free trial - no card Talk to Sales