https://www.taxtmi.com/circulars?id=69435 Services such as short term accommodation and event services provided to SEZ developers or units are to be treated as inter State supplies; supplies to SEZs are zero rated and refunds of unutilized input tax credit are available only when received for authorised operations with endorsement by the specified officer of the Zone. Independent fabric processors performing job work services qualify for refund of unutilized ITC under the inverted duty structure because their output is a service, not goods. en-us Mon, 18 Jun 2018 00:00:00 +0530 Mon, 16 Mar 2026 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69435 Services such as short term accommodation and event services provided to SEZ developers or units are to be treated as inter State supplies; supplies to SEZs are zero rated and refunds of unutilized input tax credit are available only when received for authorised operations with endorsement by the specified officer of the Zone. Independent fabric processors performing job work services qualify for refund of unutilized ITC under the inverted duty structure because their output is a service, not goods. Circulars GST - States Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69435