GST Circular Clarifies Inter-State Supplies for SEZs and Refunds for Textile Sector's Inverted Duty Structure.

The circular from the Ministry of Finance's GST Policy Wing provides clarifications on issues under the GST laws. It states that services such as short-term accommodation and conferencing provided to SEZ developers or units are considered inter-State supplies. It clarifies that zero-rated supply benefits apply only if SEZ procurements are for authorized operations, with necessary endorsements. Additionally, independent fabric processors in the textile sector can claim refunds on unutilized input tax credit due to the inverted duty structure, even if the goods supplied are covered under a specific notification. The notice urges dissemination of this information among relevant parties.

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