TMI Blog2018 (8) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Goods & Services Tax Act, 2017? - whether GST is chargeable for the supply of goods or services to SEZ unit or SEZ developer? Held that:- Section 16 of IGST Act deals with “zero rated supply” which includes the supply of goods and services or both to a Special Economic Zone Unit or a Special Economic Zone Developer - Since the Applicant supplies to units and developers of Special Economic Zo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RULING 1. The Applicant, stated to be a dealer of Cummins India Limited functioning mainly in the trading of diesel engines and its spare parts along with services of diesel engine, either on AMC basis or on an as and when required basis, is seeking a ruling on whether or not the supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST Act. The officer concerned raises no objection to admission of the Application. The Application is, therefore, admitted. 2. The Applicant, as a dealer of Cummins India Limited, supplies diesel engines and its spare parts along with services of diesel engine, either on AMC basis or on an as and when required basis to various companies like Cresmac Foundry Pvt Ltd, Websol Energy Systems L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of Section 16 of IGST Act will be applicable in this case and the tax liability will be at zero rate under sub section 1(b) of the IGST Act. He may supply without paying tax subject to the provisions under section 16 (3) (a), or he may supply on payment of tax and claim refund subsequently under section 16 (3) (b) of the IGST Act. In view of the foregoing we rule as under RULI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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