https://www.taxtmi.com/article/detailed?id=8048 Supplies to a Special Economic Zone developer or unit are classified as zero rated supply with refund and input tax credit mechanisms available, but zero rating and refund eligibility apply only where such supplies are received for authorized operations as evidenced under the rules. Although supplies to SEZs are treated as inter state supplies, specific place of supply rules for services (e.g., accommodation, restaurant services) can render particular transactions intra state if the supply is performed and consumed outside the SEZ, as confirmed by an advance ruling and administrative circular. en-us Wed, 04 Jul 2018 05:57:38 +0530 Wed, 04 Jul 2018 05:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8048 Supplies to a Special Economic Zone developer or unit are classified as zero rated supply with refund and input tax credit mechanisms available, but zero rating and refund eligibility apply only where such supplies are received for authorized operations as evidenced under the rules. Although supplies to SEZs are treated as inter state supplies, specific place of supply rules for services (e.g., accommodation, restaurant services) can render particular transactions intra state if the supply is performed and consumed outside the SEZ, as confirmed by an advance ruling and administrative circular. Articles Goods and Services Tax - GST Wed, 04 Jul 2018 05:57:38 +0530 https://www.taxtmi.com/article/detailed?id=8048