High Court Confirms Works Contracts for SEZ Units Don't Qualify for Zero Rating Under Current Circular.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HC uphold the constitutional validity of circular stating that works contracts executed for SEZ units cannot have the benefit of zero rating, since goods transferred by a contractor are neither exported as such or used in the manufacture of other goods which are exported.....