https://www.taxtmi.com/forum/issue?id=121077 Zero-rated supplies to an SEZ unit or developer for authorised operations may be made on payment of integrated tax, raising questions about tax incidence where the supplier charges IGST and the SEZ recipient pays tax-inclusive consideration. The issue concerns whether the recipient bears a cash-flow burden when the supplier deposits the tax and seeks refund, whether this creates a duplicate benefit for the supplier, and whether GST or SEZ law neutralises the recipient's IGST payment. en-us Fri, 21 Aug 2026 19:39:20 +0530 Fri, 21 Aug 2026 19:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121077 Zero-rated supplies to an SEZ unit or developer for authorised operations may be made on payment of integrated tax, raising questions about tax incidence where the supplier charges IGST and the SEZ recipient pays tax-inclusive consideration. The issue concerns whether the recipient bears a cash-flow burden when the supplier deposits the tax and seeks refund, whether this creates a duplicate benefit for the supplier, and whether GST or SEZ law neutralises the recipient's IGST payment. Discussion-Forum Goods and Services Tax - GST Fri, 21 Aug 2026 19:39:20 +0530 https://www.taxtmi.com/forum/issue?id=121077