https://www.taxtmi.com/circulars?id=57200 Services to SEZ developers/units are to be treated as inter-State supplies per the specific provision in section 7(5)(b). Supplies to SEZs are zero-rated, but refunds of unutilized input tax credit require that supplies be received for authorised operations with endorsement by the specified officer of the Zone. Fabric job workers are eligible for inverted duty structure refunds because their output is job-work services, not supply of the input goods. en-us Mon, 18 Jun 2018 00:00:00 +0530 Wed, 18 Jul 2018 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57200 Services to SEZ developers/units are to be treated as inter-State supplies per the specific provision in section 7(5)(b). Supplies to SEZs are zero-rated, but refunds of unutilized input tax credit require that supplies be received for authorised operations with endorsement by the specified officer of the Zone. Fabric job workers are eligible for inverted duty structure refunds because their output is job-work services, not supply of the input goods. Circulars GST - States Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57200