https://www.taxtmi.com/circulars?id=57224 Services provided to a SEZ developer or unit (including accommodation, conferencing, banqueting) are treated as inter State supplies despite place of supply rules. Supplies to SEZs are zero rated, but refunds of unutilised input tax credit or integrated tax are allowed only if the SEZ receives the supplies for authorised operations and a specified officer of the Zone endorses such receipt. Independent fabric processors performing job work are eligible for inverted duty refunds because their output is a service, not the input goods. en-us Tue, 19 Jun 2018 00:00:00 +0530 Tue, 31 Jul 2018 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57224 Services provided to a SEZ developer or unit (including accommodation, conferencing, banqueting) are treated as inter State supplies despite place of supply rules. Supplies to SEZs are zero rated, but refunds of unutilised input tax credit or integrated tax are allowed only if the SEZ receives the supplies for authorised operations and a specified officer of the Zone endorses such receipt. Independent fabric processors performing job work are eligible for inverted duty refunds because their output is a service, not the input goods. Circulars GST - States Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57224