Inter State supply classification for services to SEZs affirmed, with zero rating and refund subject to authorised operations endorsement. Services such as short term accommodation, conferencing and banqueting supplied to SEZ developers or units are to be treated as inter State supplies. Supplies to SEZ developers or units are zero rated only where received for authorised operations, with refund of unutilized input tax credit available to suppliers upon endorsement by the specified officer of the Zone. Fabric processors providing job work services are eligible for refund of unutilized ITC under inverted duty provisions because their output is a service, notwithstanding notifications covering the raw fabrics.
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Provisions expressly mentioned in the judgment/order text.
Inter State supply classification for services to SEZs affirmed, with zero rating and refund subject to authorised operations endorsement.
Services such as short term accommodation, conferencing and banqueting supplied to SEZ developers or units are to be treated as inter State supplies. Supplies to SEZ developers or units are zero rated only where received for authorised operations, with refund of unutilized input tax credit available to suppliers upon endorsement by the specified officer of the Zone. Fabric processors providing job work services are eligible for refund of unutilized ITC under inverted duty provisions because their output is a service, notwithstanding notifications covering the raw fabrics.
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