VAT on building materials supply (TMT RODS) to SEZ

[N.SHANKARAN NEELAGRI]

Building materials supply (TMT RODS) of SEZ, vat exemption or not

AI Summary

VAT exemption for building material supplies to SEZs questioned; local statutory notifications should determine applicability.
Query whether supply of building materials, specifically TMT rods, to a Special Economic Zone qualifies for VAT exemption. The sole advice given is to consult local statutory notifications and local tax resources to determine applicability; no definitive conclusion is provided.