Clarifications of certain issues under GST

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....eking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below: SI. No. Issue Clarification 1. Whether services of short- term accommodation, conferencing, banqueting etc. provided to a Special Economic Zone (SEZ) developer or a SEZ unit should be treated as an inter- State supply (under section 7(5)(b) of the IG....

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....f interpretation of statutes that in case of an apparent conflict between two provisions, the specific provision shall prevail over the general provision. 1.3 In the instant case, section 7(5)(b) of the general provision. IGST Act is a specific provision relating to supplies of goods or services or both made to a SEZ developer or a SEZ unit, which states that such supplies shall be treated as i....

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....er, as per the second proviso to rule 89(1) of the Gujarat Goods and Services Tax Rules, 2017 (GGST Rules in short), in respect of supplies to a SEZ developer or a SEZ unit, the application for refund shall be filed by the: (a) supplier of goods after such goods have been admitted in full in the SEZ for authorised operations, as endorsed by the specified officer of the Zone; (b) ....

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....te) dated 30.06.2017? 3.1 Notification No. 5/2017-State Tax (Rate) dated 30.06.2017 specifies the goods in respect of which refund of unutilized input tax credit (ITC) on account of inverted duty structure under section 54(3) of the GGST Act shall not be allowed where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies of such good....