https://www.taxtmi.com/forum/issue?id=116274 Refund of input tax credit for an SEZ unit is available where GST has been paid on input services and the unit elects to claim refund under the IGST and CGST refund provisions; ordinarily supplies to SEZs are exempt so suppliers may claim unutilised ITC, but the SEZ unit may pay tax and seek refund. Common relevant scenarios include ISD credits for common services, reverse-charge legal services, and supplier-charged housekeeping services, each recoverable by refund subject to statutory conditions and notifications. en-us Wed, 06 May 2020 13:20:38 +0530 Thu, 23 Jan 2025 15:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116274 Refund of input tax credit for an SEZ unit is available where GST has been paid on input services and the unit elects to claim refund under the IGST and CGST refund provisions; ordinarily supplies to SEZs are exempt so suppliers may claim unutilised ITC, but the SEZ unit may pay tax and seek refund. Common relevant scenarios include ISD credits for common services, reverse-charge legal services, and supplier-charged housekeeping services, each recoverable by refund subject to statutory conditions and notifications. Discussion-Forum GST Wed, 06 May 2020 13:20:38 +0530 https://www.taxtmi.com/forum/issue?id=116274