https://www.taxtmi.com/article/detailed?id=8769 Supplies to and from SEZs are treated as inter State supplies under GST with Zero-rated supply status for supplies to SEZ developers or units, allowing either supply under bond/letter of undertaking with refund of unutilised input tax credit or supply with tax payment and subsequent refund. Refunds are procedurally regulated and, per administrative view, limited to supplies for authorized operations. Separate GST registration is required for SEZ units, inter unit transfers are rendered taxable, and supplies by SEZs to DTA are treated as akin to imports attracting customs duty and IGST, creating compliance and practical difficulties in billing models and reverse charge scenarios. en-us Sat, 12 Oct 2019 07:44:18 +0530 Sat, 12 Oct 2019 07:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8769 Supplies to and from SEZs are treated as inter State supplies under GST with Zero-rated supply status for supplies to SEZ developers or units, allowing either supply under bond/letter of undertaking with refund of unutilised input tax credit or supply with tax payment and subsequent refund. Refunds are procedurally regulated and, per administrative view, limited to supplies for authorized operations. Separate GST registration is required for SEZ units, inter unit transfers are rendered taxable, and supplies by SEZs to DTA are treated as akin to imports attracting customs duty and IGST, creating compliance and practical difficulties in billing models and reverse charge scenarios. Articles Goods and Services Tax - GST Sat, 12 Oct 2019 07:44:18 +0530 https://www.taxtmi.com/article/detailed?id=8769