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of <h1>West Bengal Tax Circular Clarifies GST on SEZ Services and ITC Refunds for Textile Job Workers; Effective June 14, 2018.</h1> The circular issued by the West Bengal Directorate of Commercial Taxes provides clarifications on GST issues related to Special Economic Zones (SEZ) and refunds of unutilized Input Tax Credit (ITC) for job workers. It clarifies that services like short-term accommodation and conferencing provided to SEZ developers or units are considered inter-State supplies. Zero-rated supply benefits are available for services received by SEZs for authorized operations. Additionally, independent fabric processors in the textile sector are eligible for refunds of unutilized ITC due to an inverted duty structure, even if the fabrics are covered under a specific notification. The circular is effective from June 14, 2018.
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