9911796707
TMI BlogClarifications of certain issues under GST.X X X X Extracts X X X X X X X X Extracts X X X X ..... xes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 2nd Aug., 2019. Madam/Sir, Subject: Clarifications of certain issues under GST. Various doubts have been arisen amongst taxpayers on certain issues under the GST laws. Therefore, clarifications on the same are as below: Sl.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 IGST Act, 2017) or an intra-State supply (under section 12(3)(c) of the IGST Act, 2017)? 1.1 As per section 7(5) (b) of the Integrated Goods and Services Tax Act, 2017 (IGST Act in short), the supply of goods or se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whereas, section 16(3) of the IGST Act provides for refund to a registered person making zero rated supplies under bond/LUT or on payment of integrated tax, subject to such conditions, safeguards and procedure as may be prescribed. Further, as per the second proviso to rule 89(1) of the Himachal Pradesh Goods and Services Tax Rules, 2017 (HPGST 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) supplier of services along with such evidences regarding receipt of services for authorised operations as endorsed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on inputs being higher than the rate of tax on output supplies of such goods. However, in case of fabric processors, the output supply is the supply of job work services and not of goods (fabrics). Hence, it is clarified that the fabric processors shall be eligible for refund of unutilized ITC on account of inverted duty structure under section 54(3) of the HPGST Act even if the goods (fabrics) supplied to them are covered under notification No. 5/2017-State Tax (Rate) dated 30.06.2017. 2. This circular shall come into force w.e.f. 14.06.2018. 3. Difficulty if any, in the implementation of this Circular may be brought to the notice of this office immediately. Dr. Ajay Sharma, (IAS) Commissioner of State Taxes and Excise, Himachal Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
