https://www.taxtmi.com/forum/issue?id=110915 Availability of refunds for an SEZ developer under the proposed GST depends on legislative amendments and Council-determined procedures rather than existing GST provisions; stakeholders call for amendments to the SEZ Act and alignment with the Model GST Law to secure exemption from IGST, CGST and SGST on imports and zero-rating or rebating on supplies from the domestic tariff area to SEZs, with entitlement and processes to be specified by the GST Council and implementing rules. en-us Thu, 15 Sep 2016 16:12:20 +0530 Thu, 23 Jan 2025 15:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110915 Availability of refunds for an SEZ developer under the proposed GST depends on legislative amendments and Council-determined procedures rather than existing GST provisions; stakeholders call for amendments to the SEZ Act and alignment with the Model GST Law to secure exemption from IGST, CGST and SGST on imports and zero-rating or rebating on supplies from the domestic tariff area to SEZs, with entitlement and processes to be specified by the GST Council and implementing rules. Discussion-Forum GST Thu, 15 Sep 2016 16:12:20 +0530 https://www.taxtmi.com/forum/issue?id=110915