In case of services provided to the SEZ Unit is not for ...

Non-Authorized SEZ Services Not Zero-Rated, Taxed at 18% Under IGST Act 2017.

October 17, 2019

Case Laws GST AAR

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 zero-rated supplies but still would be a transaction covered under the IGST Act, 2017 and taxable at 18%

View Source

← Previous Next →

In case of services provided to the SEZ Unit is not for ...

Non-Authorized SEZ Services Not Zero-Rated, Taxed at 18% Under IGST Act 2017.

October 17, 2019

Case Laws GST AAR

You may also like:

Zero Rate Tax - Supply of goods to SEZ - TN-VAT - Section 18 of the TNVAT Act, confers two benefits viz., Zero Rate i.e., sale on which no tax is payable but on which...

The appellant, being the developer/co-developer in a Special Economic Zone (SEZ), is entitled to a refund of service tax paid in relation to their authorized operations....

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

Refund of service tax paid - SEZ - In this case, the head office is located in Gurugram and it is not an SEZ unit. A portion of the services received in Gurugram are for...

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

Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - AT

The transportation of coal (minerals) within a mining area, such as from the mining pit head or coal stockyard to the railway siding or beneficiation plant, for a...

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...

Exemption on services provided to SEZ authorised operations - Notification

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...

The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls...

Classification of services - rate of GST - Other Charges collected from its customers in respect of the sale of residential apartments - it is clear that charges in...

Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

Classification of services - rate of GST - project management consultancy services - t the services provided by the Appellant are neither covered under Si. No. 24(ii)...

Service tax demand was made on a subcontractor for services provided in a Special Economic Zone (SEZ), on the grounds that the subcontractor failed to provide...

Quick Updates: