Solar plant in SEZ unit

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..... Solar plant in SEZ unit
Query (Issue) Started By: - Abhijeet Mane Dated:- 24-1-2025 Last Reply Date:- 26-1-2025 Goods and Services Tax - GST
Got 3 Replies
GST
Dear Experts, I have a client (a DTA ) who wishes to set up a solar power plant at SEZ site to supply them electrical energy but is prohibited to register is a its additional place of business. the plant will be owned and opera .....

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..... ted by my client. what implication it may face due to this restriction. also if they are not allowed to register it as its additional place of business how can they manage entry of materials necessary for installation and operation of plant at SEZ site ? Reply By KALLESHAMURTHY MURTHY: The Reply: Sir, Whether your client has satisfied all the SEZ Norms to set up a unit in the SEZ area. Whether .....

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..... the GST authorities have prohibited treating the unit as an additional place. Please elaborate your query. Reply By RaamSrinivasan Kalpathi: The Reply: Kindly refer to second proviso Sec.25 which clearly delineates "Provided further that a person having a unit as defined in the SEZ Act, 2005 in a SEZ or being a SEZ developer shall have to apply for a separate registration as distinct from h .....

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..... is place of business located outside the SEZ in the same State or Union territory". Just FYI prior to 01-02-2019 the same wordings were in Rule 8 which was inserted into Section 25 as the Rules were overriding the provisions of the Section and was prone to challenge. Therefore please apply for a GSTN at SEZ location and make a zero rated invoice to your SEZ unit and either avail the ITC for .....

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..... payment for DTA supplies for claim refund u/s. 54. The other option which this correspondent has not tried is to pay IGST and claim refund of the same from the department. Thanks Reply By Shilpi Jain: The Reply: Pls have a look at the recent circular issued w.r.t. claiming credit in case of ex-works. It has been clarified that the place of receipt is not relevant i.e. it is not necessary that g .....

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..... oods should be received at the registered premises to be eligible for credit. Use this for your present situation. Though going forward - please chk why there is prohibition in registering as additional place of business and then seek for guidance.
Discussion Forum - Knowledge Sharing .....

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