https://www.taxtmi.com/caselaws?id=364740 Supplies of goods and on-site services made to Special Economic Zone units and developers are treated as zero-rated supply under section 16 of the Integrated Goods and Services Tax Act, 2017. On the stated facts, the supplier may either effect the supply without payment of tax subject to the statutory conditions or make the supply on payment of tax and claim refund under the provision. Tax liability is therefore governed by the zero-rated supply framework applicable to SEZ supplies. en-us Wed, 01 Aug 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364740 Supplies of goods and on-site services made to Special Economic Zone units and developers are treated as zero-rated supply under section 16 of the Integrated Goods and Services Tax Act, 2017. On the stated facts, the supplier may either effect the supply without payment of tax subject to the statutory conditions or make the supply on payment of tax and claim refund under the provision. Tax liability is therefore governed by the zero-rated supply framework applicable to SEZ supplies. Case-Laws GST Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364740