TaxTMI 
TaxTMI 
Can a GST regd unit located in SEZ claim refund of ITC in respect of supplies on which it has paid the tax on input services received by it
experts kindly give your views
refund claim by sez
06 May 2020 
7 Replies 
2235 Views Asked by
Refund of input tax credit for SEZ units where GST was paid, subject to IGST and CGST refund provisions.
Refund of input tax credit for an SEZ unit is available where GST has been paid on input services and the unit elects to claim refund under the IGST and CGST refund provisions; ordinarily supplies to SEZs are exempt so suppliers may claim unutilised ITC, but the SEZ unit may pay tax and seek refund. Common relevant scenarios include ISD credits for common services, reverse-charge legal services, and supplier-charged housekeeping services, each recoverable by refund subject to statutory conditions and notifications. (AI Summary)
Refund of input tax credit for an SEZ unit is available where GST has been paid on input services and the unit elects to claim refund under the IGST and CGST refund provisions; ordinarily supplies to SEZs are exempt so suppliers may claim unutilised ITC, but the SEZ unit may pay tax and seek refund. Common relevant scenarios include ISD credits for common services, reverse-charge legal services, and supplier-charged housekeeping services, each recoverable by refund subject to statutory conditions and notifications. (AI Summary)