SEZ CO-DEVELOPER, Goods and Services Tax - GST

[Krish Murthy]

1. Please update on the applicability of GST w.r.t a SEZ Co-Developer. Where the co-developer has contracted the construction to a contractor, how would the input credit in DTA of the such contractor be treated? What would be the status where materials are procured by the co-developer for fabrication outside the SEZ for fabrication in DTA, but commissioned in the SEZ unit after such fabrication?

2. Should the Co-developer apply for a fresh exemption from the relevant SEZ Board?

Posts / Replies

[MUKUND THAKKAR]

please refer sec-16 chapter VII of IGST.