https://www.taxtmi.com/forum/issue?id=113455 Whether an Input Service Distributor may distribute credit to a Special Economic Zone unit: one practitioner cites Section 16 of the IGST Act and concludes credit cannot be distributed to an SEZ unit or developer; FAQ guidance states common credit is distributed pro rata, distributions to recipients outside the State are IGST, and distributions within the State are CGST; practical issues include supplier GST collection practices, LUT/refund mechanisms, and unregistered suppliers; another practitioner considers ISD distribution of IGST to SEZ permissible and that SEZ recipients paying GST can obtain refunds. en-us Mon, 05 Mar 2018 16:47:17 +0530 Thu, 23 Jan 2025 15:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113455 Whether an Input Service Distributor may distribute credit to a Special Economic Zone unit: one practitioner cites Section 16 of the IGST Act and concludes credit cannot be distributed to an SEZ unit or developer; FAQ guidance states common credit is distributed pro rata, distributions to recipients outside the State are IGST, and distributions within the State are CGST; practical issues include supplier GST collection practices, LUT/refund mechanisms, and unregistered suppliers; another practitioner considers ISD distribution of IGST to SEZ permissible and that SEZ recipients paying GST can obtain refunds. Discussion-Forum GST Mon, 05 Mar 2018 16:47:17 +0530 https://www.taxtmi.com/forum/issue?id=113455