https://www.taxtmi.com/circulars?id=57474 Services such as short term accommodation, conferencing and banqueting supplied to SEZ developers or units are to be treated as inter State supplies. Supplies to SEZ developers or units are zero rated only where received for authorised operations, with refund of unutilized input tax credit available to suppliers upon endorsement by the specified officer of the Zone. Fabric processors providing job work services are eligible for refund of unutilized ITC under inverted duty provisions because their output is a service, notwithstanding notifications covering the raw fabrics. en-us Mon, 17 Sep 2018 00:00:00 +0530 Fri, 28 Sep 2018 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57474 Services such as short term accommodation, conferencing and banqueting supplied to SEZ developers or units are to be treated as inter State supplies. Supplies to SEZ developers or units are zero rated only where received for authorised operations, with refund of unutilized input tax credit available to suppliers upon endorsement by the specified officer of the Zone. Fabric processors providing job work services are eligible for refund of unutilized ITC under inverted duty provisions because their output is a service, notwithstanding notifications covering the raw fabrics. Circulars GST - States Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57474