gst on transport facility to sez employees

[Jagannatha Somayaji]

Please let me know if IGST is 0% rated for Transport facility provided to employees in SEZ Unit or is GST is chargeable by transort vendor

AI Summary

IGST Not Zero-Rated for Employee Transport in SEZs; GST Applicable as Per AAAR Maharashtra Decision A query was raised regarding whether the Integrated Goods and Services Tax (IGST) is zero-rated for transport facilities provided to employees in a Special Economic Zone (SEZ) unit, or if GST is chargeable by the transport vendor. The response clarified that zero-rated supply does not apply to employees in SEZs. The decision by the Appellate Authority for Advance Ruling (AAAR) in Maharashtra, referencing a specific case, supports this position.