the goods described Tissue materials procured from supplier through Inter State with IGST from domestic tarrif area to SEZ units at different locations in and around chennai after obtaining LUT from GST. Now we have made refund of unutilised INPUT IGST through online. Now the officer at SEZ is refusing to grant approval stating that the tissue materials are not exempt from GST. The government has to issue clarifications on this since the supplies made to SEZ without GST are getting blocked with working capital of cash flow. TREAT THIS AS MOST IMPORTANT.
CA S VENKATA SUBRAHMANYAM
GST on Supplies to SEZ: Clarify Product Details for Zero-Rated Status; Challenge Refund Denial Without Show Cause Notice. A discussion on a forum addresses the issue of Goods and Services Tax (GST) on supplies from the domestic tariff area to Special Economic Zones (SEZ). A user queries about the denial of GST exemption for tissue materials supplied to SEZ units, despite having a Letter of Undertaking (LUT) and seeking a refund for unutilized IGST. Respondents suggest clarifying product details and emphasize that SEZ supplies are zero-rated, not exempt. One respondent notes that there is no restriction on such goods for authorized SEZ operations and advises the claimant to challenge the refund denial, as it cannot be rejected without a Show Cause Notice (SCN). (AI Summary)
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