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gst on transport facility to sez employees, Goods and Services Tax - GST

Issue Id: - 115086
Dated: 17-6-2019
By:- Jagannatha Somayaji

gst on transport facility to sez employees


  • Contents

Please let me know if IGST is 0% rated for Transport facility provided to employees in SEZ Unit or is GST is chargeable by transort vendor

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1 Dated: 18-6-2019
By:- KASTURI SETHI

No zero-rated supply applicable to the employees in SEZ. Here is the decision of AAAR, Maharashtra. Ratio is applicable to the situation explained by you.

2018 (18) G.S.T.L. 820 (App. A.A.R. - GST) = 2018 (11) TMI 335 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA IN RE : MERIT HOSPITALITY SERVICES PVT. LTD.


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