Inter-State characterization of supplies to SEZs affirmed, with refund eligibility subject to authorised operations endorsement. Services to SEZ developers/units are to be treated as inter-State supplies per the specific provision in section 7(5)(b). Supplies to SEZs are zero-rated, but refunds of unutilized input tax credit require that supplies be received for authorised operations with endorsement by the specified officer of the Zone. Fabric job workers are eligible for inverted duty structure refunds because their output is job-work services, not supply of the input goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inter-State characterization of supplies to SEZs affirmed, with refund eligibility subject to authorised operations endorsement.
Services to SEZ developers/units are to be treated as inter-State supplies per the specific provision in section 7(5)(b). Supplies to SEZs are zero-rated, but refunds of unutilized input tax credit require that supplies be received for authorised operations with endorsement by the specified officer of the Zone. Fabric job workers are eligible for inverted duty structure refunds because their output is job-work services, not supply of the input goods.
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