TaxTMI 
TaxTMI 
TaxTMI 
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
gst on transport facility to sez employees
Jagannatha Somayaji
Zero-rated supply not available for employee transport to SEZ; transport provider must charge GST under prevailing GST law. Transport services to employees of a Special Economic Zone unit are not a zero-rated supply for those employees; the transport supplier must charge GST. The author relies on the reasoning in an Appellate Authority for Advance Ruling decision as applicable to this situation, concluding no IGST exemption applies solely because the recipient is an SEZ unit's employee. (AI Summary)
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