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Refund of Tax paid on supply of Service to SEZ, Goods and Services Tax - GST

Issue Id: - 113199
Dated: 14-12-2017
By:- Alkesh Jani

Refund of Tax paid on supply of Service to SEZ


  • Contents

Sir,

Please let me know that for supply of services to SEZ on payment of tax. the Proviso says that

" (b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:

In the above case which are such evidence and who is the specified officer?

Thanks in advance.

with regards

    Posts / Replies

    Showing Replies 1 to 3 of 3 Records

    Page: 1


    1 Dated: 15-12-2017
    By:- Somil Bhansali

    Specified Officers, in relation to a Special Economic Zone means Joint/Deputy/Assistant Commissioner of Customs for the time being posted in the Special Economic Zones and Authorized Officer means Inspectors/Preventive Officers/ Appraisers/Superintendents of Customs for the time being posted in the Special Economic Zones. The eligibility to use goods procured from the Domestic Tariff Area shall be contingent upon endorsement made in the ARE-1 and/or Bill of Export (in GST on Tax invoice ) by the Authorized Officer/Specified Officer.


    2 Dated: 16-12-2017
    By:- Alkesh Jani

    Sir,

    Thanks for your reply, but the answer is with regards to GOODS and I wish to know the evidence regarding evidence regarding SERVICES.


    3 Dated: 16-12-2017
    By:- Somil Bhansali

    Similarly in case of service tax invoice has to be endorsed by the officer which will be considered as an evidence of supply of service to SEZ.


    Page: 1

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