Home Highlights April 2019 Year 2019 This

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1. Developer and codeveloper of an SEZ - According to Section 11(1)(i) of the HSEZ Act, 'any goods exported out or imported into the SEZ have been exempted from payment of...

2. Exemption from payment of customs duty, IGST and compensation cess - Re-import of goods/equipment from a SEZ/FTWZ to DTA - It is also important to note that activity of...

3. Goods supplied to SEZ - Whether goods supplies to SEZ Developers without payment of duty are to be treated as “exempted goods” under Rule 2(d) of the CCR, 2004 - Held No - AT

4. Exemption from service tax on the services rendered to the SEZ units - Receipt of Rent from SEZ units - Section 26(2) of the SEZ Act does provide that the Central...

5. 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...

6. 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.

7. Clarification on execution of Bond Undertaking by the SEZ Developer or SEZ Unit in terms of rule 22(1 )(iv) of the SEZ Rules, 2006.

8. Cenvat Credit - the rule provides for non-reversal of credit in respect of clearances effected to unit in SEZ or to a developer of SEZ. The Rule does not refer to...

9. Services to SEZ developer - N/N. 04/2004-ST - denial on the ground that respondent was a sub-contractor and was never awarded a contract by SEZ developer - exemption...

10. Services provided by SEZ unit are not entitled for automatic exemption by virtue of SEZ Act – They are liable to service tax like any other assesse – AAR

11. Refund of service tax - SEZ unit - Time limitation - ab initio exemption provided under the SEZ provisions, having over riding effect on the service tax provision. Under...

12. Re-import of goods/equipment from a SEZ/FTWZ to DTA - Under the SEZ Act, 2005 read with SEZ Rules, 2006, words 'import' and 'procure' have been assigned different...

13. GST – services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an inter-State supply.

14. Levy of Minimum Alternative Tax (MAT) u/s 115JB - the assessee is not eligible for exemption from payment of MAT as per the provisions of section 115JB(6) since,...

15. MAT - scope and interpretation of section 115JB(6) - assessee is not eligible for exemption from payment of MAT as per the provisions of section 115JB(6), since,...