https://www.taxtmi.com/circulars?id=70911 Services of short-term accommodation, conferencing, banqueting and similar services supplied to an SEZ developer or unit are inter-State supplies, as the specific rule governing supplies to SEZs prevails over the general place-of-supply rule for immovable-property-related services. Zero-rated treatment and related refund claims require receipt of supplies by the SEZ for authorised operations, supported by prescribed evidence and endorsement. Textile fabric processors supplying job-work services may claim inverted-duty-structure refund because their output is a service, not a supply of fabrics. en-us Thu, 14 Jun 2018 00:00:00 +0530 Mon, 24 Aug 2026 10:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70911 Services of short-term accommodation, conferencing, banqueting and similar services supplied to an SEZ developer or unit are inter-State supplies, as the specific rule governing supplies to SEZs prevails over the general place-of-supply rule for immovable-property-related services. Zero-rated treatment and related refund claims require receipt of supplies by the SEZ for authorised operations, supported by prescribed evidence and endorsement. Textile fabric processors supplying job-work services may claim inverted-duty-structure refund because their output is a service, not a supply of fabrics. Circulars GST - States Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70911