https://www.taxtmi.com/circulars?id=71606 Supplies of short-term accommodation, conferencing and banqueting to SEZ developers or SEZ units are inter-State supplies because the specific SEZ supply rule prevails over the general place-of-supply rule. Zero-rated treatment and refund for supplies to SEZs require use for authorised operations and endorsement by the specified Zone officer. Suppliers of goods require confirmation of full admission into the SEZ, while suppliers of services require endorsed evidence of receipt. Fabric processors supplying job work services may obtain inverted-duty-structure refunds of unutilised input tax credit. en-us Fri, 29 Mar 2019 00:00:00 +0530 Thu, 15 Oct 2026 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71606 Supplies of short-term accommodation, conferencing and banqueting to SEZ developers or SEZ units are inter-State supplies because the specific SEZ supply rule prevails over the general place-of-supply rule. Zero-rated treatment and refund for supplies to SEZs require use for authorised operations and endorsement by the specified Zone officer. Suppliers of goods require confirmation of full admission into the SEZ, while suppliers of services require endorsed evidence of receipt. Fabric processors supplying job work services may obtain inverted-duty-structure refunds of unutilised input tax credit. Circulars GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71606