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of <h1>Karnataka Tax Circular: SEZ Services as Inter-State Supplies, Zero-Rated Benefits, and Textile Refund Clarifications per Section 7(5)(b.</h1> The circular from the Karnataka Department of Commercial Taxes provides clarifications on GST issues. It states that services like short-term accommodation provided to SEZ developers or units are considered inter-State supplies under section 7(5)(b) of the IGST Act. It also clarifies that zero-rated supply benefits apply to SEZ procurements for authorized operations, with necessary endorsements. Additionally, independent fabric processors in the textile sector can claim refunds for unutilized input tax credit due to inverted duty structure, even if fabrics are covered under a specific notification. The circular aligns with a central circular and is effective from the same date.
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