Inter State treatment of supplies to SEZ: services treated as inter State; zero rating and refund require authorised operations endorsement. Services to a SEZ developer or unit (including accommodation, conferencing and banqueting) are treated as inter State supplies under the specific SEZ provision; supplies to SEZs are zero rated but refund of unutilized input tax credit or IGST is available only when received for authorised operations with an endorsement by the specified officer of the Zone. Fabric processors providing job work services qualify for refund under the inverted duty structure because their output is service, not 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 treatment of supplies to SEZ: services treated as inter State; zero rating and refund require authorised operations endorsement.
Services to a SEZ developer or unit (including accommodation, conferencing and banqueting) are treated as inter State supplies under the specific SEZ provision; supplies to SEZs are zero rated but refund of unutilized input tax credit or IGST is available only when received for authorised operations with an endorsement by the specified officer of the Zone. Fabric processors providing job work services qualify for refund under the inverted duty structure because their output is service, not goods.
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