https://www.taxtmi.com/news?id=20147 Supplies of services such as short term accommodation, conferencing and banqueting to SEZ developers or units are to be treated as inter State supplies. Supplies to SEZ recipients qualify as zero rated only when received for authorised operations with an endorsement by the specified officer of the Zone, enabling suppliers to claim refund of integrated tax paid or unutilised input tax credit. Independent fabric processors performing job work are eligible for refund of unutilised input tax credit under the inverted duty provision because their output is a service, even if the input fabrics are covered by the restrictive notification. en-us Thu, 14 Jun 2018 18:36:14 +0530 Thu, 14 Jun 2018 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=20147 Supplies of services such as short term accommodation, conferencing and banqueting to SEZ developers or units are to be treated as inter State supplies. Supplies to SEZ recipients qualify as zero rated only when received for authorised operations with an endorsement by the specified officer of the Zone, enabling suppliers to claim refund of integrated tax paid or unutilised input tax credit. Independent fabric processors performing job work are eligible for refund of unutilised input tax credit under the inverted duty provision because their output is a service, even if the input fabrics are covered by the restrictive notification. News - Thu, 14 Jun 2018 18:36:14 +0530 https://www.taxtmi.com/news?id=20147