https://www.taxtmi.com/forum/issue?id=115086 Transport services to employees of a Special Economic Zone unit are not a zero-rated supply for those employees; the transport supplier must charge GST. The author relies on the reasoning in an Appellate Authority for Advance Ruling decision as applicable to this situation, concluding no IGST exemption applies solely because the recipient is an SEZ unit's employee. en-us Mon, 17 Jun 2019 23:56:26 +0530 Thu, 23 Jan 2025 15:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115086 Transport services to employees of a Special Economic Zone unit are not a zero-rated supply for those employees; the transport supplier must charge GST. The author relies on the reasoning in an Appellate Authority for Advance Ruling decision as applicable to this situation, concluding no IGST exemption applies solely because the recipient is an SEZ unit's employee. Discussion-Forum GST Mon, 17 Jun 2019 23:56:26 +0530 https://www.taxtmi.com/forum/issue?id=115086