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

AI Summary

Understanding Tax Refunds for Services to SEZs: Evidence Requirements and Officer Roles under GST Framework A discussion on a forum addresses the refund of tax paid on services supplied to a Special Economic Zone (SEZ) under the Goods and Services Tax (GST) framework. A participant queries about the required evidence and the role of the specified officer for service supply. A respondent clarifies that specified officers include Joint/Deputy/Assistant Commissioners of Customs, while authorized officers are inspectors or superintendents. The endorsement of invoices by these officers serves as evidence for service supply to SEZs. The conversation emphasizes the distinction between evidence requirements for goods and services.