Authorised Operations in SEZ Unit

[Ashok Chopra]

Respected Forum,

i am SEZ Unit in Jaipur and paying VAT on construction material for building.  Is it Authorised Operation and am i eligible for refund from Sales Tax Office, if yes, what is the procedure

ashok chopra

[YAGAY andSUN]

Please check the provisions of RVAT Act and Rules in this respect.

[CASeetharaman KC]

Rule 28(3) of RVAT Rules needs to be referred to 

AI Summary

Authorised operation status may affect VAT refund eligibility; consult RVAT Act and Rule 28(3) for guidance. Whether purchases of construction material by an SEZ unit for building activities qualify as an authorised operation and thereby attract relief from value added tax is the central question; respondents advise examining the RVAT Act and the RVAT Rules to determine refund eligibility and the procedural requirements for claiming such a refund.