refund claim by sez, Goods and Services Tax - GST

[Madhavan iyengar]

Can a GST regd unit located in SEZ claim refund of ITC in respect of supplies on which it has paid the tax on input services received by it

experts kindly give your views

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Supply of goods or services or both to a unit of SEZ or SEZ Developer is exempt from gst. Therefore the question of payment of gst by SEZ unit does not arise. However the supplier of the goods or services or both can claim refund of un-utilised ITC in view of the exemption.

[YAGAY andSUN]

There is also another option to pay the GST and Claim the refund.

[Alkesh Jani]

Sir,

Pls clarify the nature of service and period.

Thanks

[Madhavan iyengar]

Following input services

a) through ISD Invoice credit received from Corporate division in respect of common services

b) Rcm of legal services paid by SEZ

c) house keeping services on which gst is charged by supplier

[babu narayanan]

sir , we pay , but we do not pay can we claim the refund later.this applicables to deemed export

[Spudarjunan S]

Dear Madhavan ji,

You may opt for refund subject to section 16 of IGST Act, 2017 and 54 of CGST Act, 2017.

Kindly refer notification no.56/2019 CT 14th November 2019 - Statement 4A for your perusal.

[anil nacre]

THEN ABOUT SERVICE FORWARDS ZERO RATE TO SEZ .