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ISD to SEZ units, Goods and Services Tax - GST

Issue Id: - 113455
Dated: 5-3-2018
By:- LAKSHMINARAYANAN TR

ISD to SEZ units


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Hi,

Can Input services Distributor distributes credit to one of their units in SEZ? if so, how to distribute when both of them in same state? IGST or not?

Thanks in Advance.

Durai

Posts / Replies

Showing Replies 1 to 5 of 5 Records

Page: 1


1 Dated: 5-3-2018
By:- Rajagopalan Ranganathan

Sir,

According to Section 16 of IGST Act, 2017

Therefore when you supply goods or service or both to SEZ Unit or SEZ Developer you can do so as per above provisions. Therefore in my opinion you cannot distribute credit to SEZ unit or Developer.


2 Dated: 5-3-2018
By:- KASTURI SETHI

3 Dated: 6-3-2018
By:- LAKSHMINARAYANAN TR

Dear Sir

Thank you for your feedback. While I understand the form of distribution within and outside state by ISD. Can SEZ avail ITC remains unclear, in reality, certainly suppliers insist SEZ units to pay the GST as they initially Had a struggle with LUT, now with refunds. We also observe that unregistered Suppliers do supply to SEZ units without GST, though technically law doesn't allow them without registration. These are the practical issues we have for SEZ units. How about supplies u/s 9(3), if the SEZ unit being the recepient, are they suppose to pay the tax, if so, can they take ITC and go for refund? Please share your thoughts.


4 Dated: 6-3-2018
By:- KASTURI SETHI

In my view, ISD can distribute IGST to SEZ . Regarding the remaining second query, SEZ as receiver will pay GST and get refund.


5 Dated: 6-3-2018
By:- LAKSHMINARAYANAN TR

Many thanks again for shedding some light


Page: 1

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