Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Levy of GST - supply of goods or services to SEZ unit or SEZ ...


Supplies to SEZ units are zero-rated u/s 16 of the IGST Act 2017, exempting them from GST.

August 3, 2018

Case Laws     GST     AAR

Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply under section 16 of the Integrated Goods & Services Tax Act, 2017? - whether GST is chargeable for the supply of goods or services to SEZ unit or SEZ developer?

View Source

 


 

You may also like:

  1. Levy of GST - food supplied to SEZ area to employees of company - employees can neither be treated as SEZ developer nor as SEZ unit - Benefit of Zero rated supply not available.

  2. Levy of CGST - Providing Accommodation services to SEZ units - zero rated supplies or not - The supply of accommodation services provided to a SEZ Unit would be treated...

  3. Classification of supply - zero-rated supply - reverse charge mechanism (RCM) - supply of renting of immovable property services provided by the SEZ Authority - By...

  4. Place of supply - Rate of GST - Petitioner is the SEZ unit - e-auction by the respondents - taking delivery in the State of auction - the acknowledgment of goods at...

  5. Supplies to SEZ - The supply of non-alcoholic beverages/ingredients to such beverages, to SEZ units using coffee vending machines by the applicant, do not qualify as...

  6. Validity Of assessment order passed - SEZ unit - Supply of services without charging GST since it was a zero rated supply - turnover inadvertently reported under the...

  7. Refund of unutilized IGST credit lying in Electronic Credit Ledger - It is the case of the petitioner that being a SEZ unit making zero rated supplies under the GST, the...

  8. SEZ unit - Legal services - liability pay tax under reverse charge mechanism on services received from advocate - The applicant contended that various provisions and...

  9. Zero-rated supply - It is clear that the supply of information technology enabled services rendered by the applicant to the recipient qualifies to fall under export of...

  10. In case of services provided to the SEZ Unit is not for authorized operations, then they would not be treated as supplies to SEZ Units and would not be covered under the...

  11. GST Rates - HSN Code - Plastic bangles falling under heading 3926 are exempt from GST.

  12. The Policy Circular No. 04/2024 issued by the Directorate General of Foreign Trade provides relaxation in the requirement of submitting 'Bill of Export' as evidence of...

  13. The raw cotton is purchased by the applicant from agriculturist and tax @ 5% is paid under Reverse Charge Mechanism by him. They are eligible for claiming of ITC as per...

  14. Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

  15. Refund of IGST - Zero Rated Supplies - Bare reading of the contents of the shipping bills referred to the fact that the declaration has also been made by the writ...

 

Quick Updates:Latest Updates