SEZ supply treated as inter-state; zero-rated status and refund only if supplies received for authorised SEZ operations. Services of short term accommodation, conferencing, banqueting etc. to a SEZ developer or SEZ unit are treated as inter State supplies. Supplies to a SEZ developer or unit are zero rated and refund of unutilised input tax credit or integrated tax is available only if received for authorised operations with endorsement by the specified officer of the Zone. Fabric processors performing job work services are eligible for refund of unutilised input tax credit under the inverted duty structure since their output is a service.
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 supply treated as inter-state; zero-rated status and refund only if supplies received for authorised SEZ operations.
Services of short term accommodation, conferencing, banqueting etc. to a SEZ developer or SEZ unit are treated as inter State supplies. Supplies to a SEZ developer or unit are zero rated and refund of unutilised input tax credit or integrated tax is available only if received for authorised operations with endorsement by the specified officer of the Zone. Fabric processors performing job work services are eligible for refund of unutilised input tax credit under the inverted duty structure since their output is a service.
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