https://www.taxtmi.com/circulars?id=60821 Services to a SEZ developer or unit (including accommodation, conferencing and banqueting) are treated as inter State supplies under the specific SEZ provision; supplies to SEZs are zero rated but refund of unutilized input tax credit or IGST is available only when received for authorised operations with an endorsement by the specified officer of the Zone. Fabric processors providing job work services qualify for refund under the inverted duty structure because their output is service, not goods. en-us Mon, 25 Mar 2019 00:00:00 +0530 Tue, 07 May 2019 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60821 Services to a SEZ developer or unit (including accommodation, conferencing and banqueting) are treated as inter State supplies under the specific SEZ provision; supplies to SEZs are zero rated but refund of unutilized input tax credit or IGST is available only when received for authorised operations with an endorsement by the specified officer of the Zone. Fabric processors providing job work services qualify for refund under the inverted duty structure because their output is service, not goods. Circulars GST - States Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60821