https://www.taxtmi.com/forum/issue?id=114076 Supplies billed to an SEZ unit for consumption by its employees, including cuppage billing or invoiced ingredient supplies, are treated as inter state supplies for IGST purposes and not as zero rated under the SEZ zero rating provision; IGST is ordinarily chargeable. By contrast, direct sales to employees paid from personal funds may be viewed as intra state supplies subject to CGST+SGST, though views differ and the practical distinction hinges on whether consideration is received from the SEZ unit or from individual employees. en-us Thu, 23 Aug 2018 17:18:35 +0530 Thu, 23 Jan 2025 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114076 Supplies billed to an SEZ unit for consumption by its employees, including cuppage billing or invoiced ingredient supplies, are treated as inter state supplies for IGST purposes and not as zero rated under the SEZ zero rating provision; IGST is ordinarily chargeable. By contrast, direct sales to employees paid from personal funds may be viewed as intra state supplies subject to CGST+SGST, though views differ and the practical distinction hinges on whether consideration is received from the SEZ unit or from individual employees. Discussion-Forum GST Thu, 23 Aug 2018 17:18:35 +0530 https://www.taxtmi.com/forum/issue?id=114076