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Services supplied to SEZ, Goods and Services Tax - GST

Issue Id: - 117573
Dated: 16-10-2021
By:- Kaustubh Karandikar
Services supplied to SEZ

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XYZ supplying services to SEZ for transportation of goods by Sea for Export. In relation to this, XYZ procures services from Shipping Line and shipping line charging Ocean Freight (without GST) and other charges (with GST). XYZ in turn recovering these charges from SEZ and charging Ocean Freight with mark - up (without GST) and other charges (with GST). Can XYZ claim exemption from GST for other charges also being services supplied to SEZ? If yes is XYZ required to procure LUT? In my view, XYZ can claim the exemption being supplied to SEZ subject to getting LUT. Views of the experts please.

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Showing Replies 1 to 9 of 9 Records

1 Dated: 17-10-2021
By:- Shilpi Jain

This will be a zero rated supply and not exempt.

THis can be supplied without payment of GST by obtaining an LUT.


2 Dated: 17-10-2021
By:- KASTURI SETHI

Dear Sir,

I could not understand your following sentence.

"In my view, XYZ can claim the exemption being supplied to SEZ subject to getting LUT ?."

Does exempted services require LUT ?


3 Dated: 17-10-2021
By:- Kaustubh Karandikar

Sir, as mentioned by Shilpi ji, it will be treated as export and therefore Zero rated. Accordingly, in my view, LUT will be required.


4 Dated: 18-10-2021
By:- KASTURI SETHI

Dear Sir,

What I intend to communicate that 'exempted goods/services' and 'LUT' both cannot go simultaneously.


5 Dated: 19-10-2021
By:- Shilpi Jain

It is generally loosely used in the industry. Zero-rated, exempted.


6 Dated: 20-10-2021
By:- KASTURI SETHI

There is a great gulf between the words, 'zero rated' and 'exempt'.


7 Dated: 22-10-2021
By:- Ganeshan Kalyani

Supply to SEZ is treated as export so by obtaining LUT you can raise invoice without GST. And also you can claim refund of corresponding input tax.


8 Dated: 24-10-2021
By:- Shilpi Jain

For the purposes of gst, supply to SEZ is not export but only zero rated


9 Dated: 24-10-2021
By:- Shilpi Jain

Also the law is getting amended only to treat authorized operation related supplies as zero rated. So if any service or goods are supplied which are not used for authorized operations, will not be 0 rated.


1

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