https://www.taxtmi.com/circulars?id=62476 Services of short term accommodation, conferencing, banqueting etc. to a SEZ developer or SEZ unit are treated as inter State supplies. Supplies to a SEZ developer or unit are zero rated and refund of unutilised input tax credit or integrated tax is available only if received for authorised operations with endorsement by the specified officer of the Zone. Fabric processors performing job work services are eligible for refund of unutilised input tax credit under the inverted duty structure since their output is a service. en-us Fri, 02 Aug 2019 00:00:00 +0530 Mon, 16 Sep 2019 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62476 Services of short term accommodation, conferencing, banqueting etc. to a SEZ developer or SEZ unit are treated as inter State supplies. Supplies to a SEZ developer or unit are zero rated and refund of unutilised input tax credit or integrated tax is available only if received for authorised operations with endorsement by the specified officer of the Zone. Fabric processors performing job work services are eligible for refund of unutilised input tax credit under the inverted duty structure since their output is a service. Circulars GST - States Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62476