MVAT Exemption in SEZ

[ROSHAN KOLTE]

Hi Friends,

Whether VAT exempt in Maharashtra or refund for SEZ unit.

Kindly give suggestion because i am going to confuse regarding VAT exemption.

[Arup Das]

Dear Roshan

VAT is not exempt in Maharashtra, Its a refund route to be followed by the SEZ unit.

Regards

Arupp Das

AI Summary

VAT exemption in SEZ units not available; refund route required for Maharashtra VAT compliance procedurally. VAT is not exempt for SEZ units in Maharashtra; SEZ units must follow the statutory refund mechanism to obtain relief for tax paid on qualifying inputs or transactions, claiming refunds under the prescribed Maharashtra VAT refund regime rather than treating supplies as VAT-exempt.