TaxTMI 
TaxTMI 
I am working in SEZ. As per present draft GST, will SEZ Developer go for refund because developer does not have export. Please clarify.
Refund available for SEZ Developer
15 Sep 2016 
7 Replies 
2694 Views Asked by
SEZ refund eligibility under GST hinges on statutory alignment and exemptions to secure zero-rating on DTA supplies.
Availability of refunds for an SEZ developer under the proposed GST depends on legislative amendments and Council-determined procedures rather than existing GST provisions; stakeholders call for amendments to the SEZ Act and alignment with the Model GST Law to secure exemption from IGST, CGST and SGST on imports and zero-rating or rebating on supplies from the domestic tariff area to SEZs, with entitlement and processes to be specified by the GST Council and implementing rules. (AI Summary)
Availability of refunds for an SEZ developer under the proposed GST depends on legislative amendments and Council-determined procedures rather than existing GST provisions; stakeholders call for amendments to the SEZ Act and alignment with the Model GST Law to secure exemption from IGST, CGST and SGST on imports and zero-rating or rebating on supplies from the domestic tariff area to SEZs, with entitlement and processes to be specified by the GST Council and implementing rules. (AI Summary)