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2018 (8) TMI 212

Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - 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 under section 16 of the Integra .....

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iability 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 t .....

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dia 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 s .....

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al Hearing, ultimately wants to know whether he is liable to pay tax on his supplies. Advance Ruling is admissible on this question under section 97(2) (e) of the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as the GST Act ). The que .....

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Pvt Ltd, Websol Energy Systems Limited, Vikram Solar Pvt Ltd (Fab-II), International Conveyors Limited, Patton International Limited, Best Safety Pvt Limited, all SEZ (Special Economic Zone) Units Falta Special Economic Zone, Candor Tech Space in Ra .....

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and reiterated by the authorised representative during Personal Hearing, the 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 .....

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