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CAN REFUND CLAIM ON SUPPLY MEDE TO SEZ UNIT WITH PAYMENT OF IGST, Goods and Services Tax - GST

Issue Id: - 116700
Dated: 8-9-2020
By:- PIYUSHBHAI POPAT
CAN REFUND CLAIM ON SUPPLY MEDE TO SEZ UNIT WITH PAYMENT OF IGST

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HELLO EVERY ON

CAN I CLAIM REFUND ON SUPPLY MADE TO SEZ UNIT WITHPAYMENT OF IGST ,AFTER AMENDMENT IN SEC 54(8) A OR I SHOULD MADE SUPPLY TO SEZ UNIT WITHOUT PAYMENT OF TAX AND CLAIM REFUND OF UNUTILISE ITC

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Showing Replies 1 to 7 of 7 Records

1 Dated: 8-9-2020
By:- Shilpi Jain

I do not see any issue in making supplies to SEZ with payment of tax. The only difference with the amendment to sec 54(8) is that you would be required to demonstrate that you have not collected any tax from the SEZ which can be done by way of a declaration and if > ₹ 2L (if I remember right) refund then a CA certificate


2 Dated: 8-9-2020
By:- PIYUSHBHAI POPAT

THANKS MAM FOR REPLAY

BUT MY POINT IS AFTER AMENDMENT IN SEC 54(8) A THEY CHANGE WORD ZERO RATED SUPPLY TO EXPORT ONLY CAN IT MEANS REFUND COULD NOT CLAIM ON SUPPLY MADE TO SEZ WITH PAYMENT OF IGST.


3 Dated: 8-9-2020
By:- KASTURI SETHI

Till 1.2.2019 declaration was required. This declaration was redundant as actually no GST is required to be charged for supplies made to SEZ Unit or SEZ.


4 Dated: 10-9-2020
By:- Shilpi Jain

54(8)(e) will apply in such case as per which if it is proved that burden of tax is not passed on, even in case of SEZ supplies the refund would be eligble.

For supplies to SEZ also there are 2 options available 1. unde LUT without payment of tax and 2, with payment of tax. In some cases in fact the suppliers are charging GST to the SEZ when supplies are made.


5 Dated: 10-9-2020
By:- PIYUSHBHAI POPAT

THANKS FOR REPLAY, BUT STILL I CAN NOT UNDERSTAND WHAT IS NEED TO AMEND SEC 54(8) A,


6 Dated: 10-9-2020
By:- Rajagopalan Ranganathan

Sir,

SEZ is treated as a foreign territory and any supply made to SEZ unit or Developer is treated as export. There are two kinds of exports. Exports made with payment of tax and without payment of tax. By the amendment both the exports namely, exports with payment of tax and without payment of tax are made eligible for claiming the refund. prior to the amendment only zero-rated supply(that is, supplies made without payment of tax) alone was eligible for a refund.


7 Dated: 12-9-2020
By:- Alkesh Jani

Shri

Supply to SEZ Unit is "Zero Rated supply" in terms of Section 16 of IGST Act,2017. If we refer Section 20 of IGST Act at (xxv) it is mentioned "...shall, mutatis mutandis, apply...".

In my view, it will not vivisect, the refund claim of supply made to SEZ with payment of Tax.


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