SEZ supplies treated as inter State, with zero rating refunds subject to authorised operations endorsement and conditions. Services provided to a SEZ developer or unit (including accommodation, conferencing, banqueting) are treated as inter State supplies despite place of supply rules. Supplies to SEZs are zero rated, but refunds of unutilised input tax credit or integrated tax are allowed only if the SEZ receives the supplies for authorised operations and a specified officer of the Zone endorses such receipt. Independent fabric processors performing job work are eligible for inverted duty refunds because their output is a service, not 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.
SEZ supplies treated as inter State, with zero rating refunds subject to authorised operations endorsement and conditions.
Services provided to a SEZ developer or unit (including accommodation, conferencing, banqueting) are treated as inter State supplies despite place of supply rules. Supplies to SEZs are zero rated, but refunds of unutilised input tax credit or integrated tax are allowed only if the SEZ receives the supplies for authorised operations and a specified officer of the Zone endorses such receipt. Independent fabric processors performing job work are eligible for inverted duty refunds because their output is a service, not the input goods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
