Levy of GST - Supply of services to SEZ - Section 51 of the SEZ Act, 2005 provides for overriding effect...

Levy of GST - Supply of services to SEZ - Section 51 of the SEZ Act, 2005 provides for overriding effect in case there is anything inconsistent contained in any other law. However, no inconsistency between the provisions of the SEZ Act, 2005 and IGST Act, 2017 or CGST Act, 2017 / GGST Act, 2017 has been pointed out by the appellant .....

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