SEZ CO-DEVELOPER

[Krish Murthy]

1. Please update on the applicability of GST w.r.t a SEZ Co-Developer. Where the co-developer has contracted the construction to a contractor, how would the input credit in DTA of the such contractor be treated? What would be the status where materials are procured by the co-developer for fabrication outside the SEZ for fabrication in DTA, but commissioned in the SEZ unit after such fabrication?

2. Should the Co-developer apply for a fresh exemption from the relevant SEZ Board?

[MUKUND THAKKAR]

please refer sec-16 chapter VII of IGST.

AI Summary

SEZ co-developer GST applicability: guidance refers to the relevant IGST provision for input credit and supply treatment. Query addresses GST treatment for a SEZ co-developer regarding input tax credit for a DTA contractor and materials fabricated outside the SEZ but commissioned in the SEZ, and whether a fresh SEZ Board exemption application is required; the reply refers to section 16, Chapter VII of IGST.