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VAT Zero Rating: Proving Tax Exempt Status for Power Generation Services
Supreme Court clarifies that power generators selling to NPC may claim VAT zero-rating under Section 108(B)(3) without an ERC Certificate of Compliance.
Zero-Rated Sales and VAT Refund Eligibility for Power Generation Companies
Explaining the Supreme Court's ruling in San Roque Power Corp. v. CIR on VAT refunds for zero-rated sales by power generators.