Refund of Tax paid on supply of Service to SEZ

[Alkesh Jani]

Sir,

Please let me know that for supply of services to SEZ on payment of tax. the Proviso says that

" (b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:

In the above case which are such evidence and who is the specified officer?

Thanks in advance.

with regards

[So B]

Specified Officers, in relation to a Special Economic Zone means Joint/Deputy/Assistant Commissioner of Customs for the time being posted in the Special Economic Zones and Authorized Officer means Inspectors/Preventive Officers/ Appraisers/Superintendents of Customs for the time being posted in the Special Economic Zones. The eligibility to use goods procured from the Domestic Tariff Area shall be contingent upon endorsement made in the ARE-1 and/or Bill of Export (in GST on Tax invoice ) by the Authorized Officer/Specified Officer.

[Alkesh Jani]

Sir,

Thanks for your reply, but the answer is with regards to GOODS and I wish to know the evidence regarding evidence regarding SERVICES.

[So B]

Similarly in case of service tax invoice has to be endorsed by the officer which will be considered as an evidence of supply of service to SEZ.

AI Summary

Evidence of supply to SEZ: officer endorsement of the service invoice enables tax refund eligibility.
Refund of tax on services to a SEZ requires evidence of receipt of services for authorised operations endorsed by SEZ officers. Specified Officers comprise Joint/Deputy/Assistant Commissioners of Customs posted in the SEZ and Authorized Officers include Inspectors, Preventive Officers, Appraisers and Superintendents of Customs posted in the SEZ. For services, an officer endorsed service invoice constitutes the operative evidence of supply to the SEZ for refund eligibility.