2021 (1) TMI 696

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Full Text of the Document

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....diesel engines, spare parts of such engines, oil, and battery and renders repairing services to the customers in Special Economic Zones. The applicant wants a ruling on the following questions: (i) whether the supply of goods and onsite services in SEZ area to SEZ units or SEZ developers is a zero-rated supply under section 16 of the IGST Act,2017; (ii) whether any GST to be charged for the su....