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TMI BlogClarifications of certain issues under GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... ecial Economic Zone (SEZ) developer or a SEZ unit should be treated as an inter-State supply (under section 7(5)(b) of the IGST Act, 2017) or an intra-State supply (under section 12(3)(c) of the IGST Act, 2017)? 1.1 As per section 7(5) (b) of the Integrated Goods and Services Tax Act, 2017 (IGST Act in short), the supply of goods or services or both to a SEZ developer or a SEZ unit shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce. Whereas, as per section 12(3)(c) of the IGST Act, the place of supply of services by way of accommodation in any immovable property for organising any functions shall be the location at which the immovable property is located. Thus, in such cases, if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Z developer or a SEZ unit, the application for refund shall be filed by the: (a) supplier of goods after such goods have been admitted in full in the SEZ for authorised operations, as endorsed by the specified officer of the Zone; (b) supplier of services along with such evidences regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone. 2.2 A conjoint reading of the above legal provisions reveals that the supplies to a SEZ developer or a SEZ unit shall be zero rated and the supplier shall be eligible for refund of unutilized input tax credit or integrated tax paid, as the case may be, only if such supplies have been received by the SEZ developer or SEZ unit for authorized operations. An en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brics) supplied to them are covered under notification No. 5/2017-Centra1 Tax (Rate) dated 28.06.2017. 2. This circular is clarificatory in nature and cannot be made use of for interpretation of provisions of law. If any member of trade has any doubt , he may refer the matter to this office for further clarification. All the members of trade and industry are requested to follow the procedure laid down in this regard as per law and as per the contents of this circular. 3. This Circular is issued in consonance to the Central Circular No.48/22/2018-GST dated 14-6-2018 with para materia changes and the same shall be effective from the date from which the Central Circular has come into effect. (SRIKAR M.S.) Commissioner of Commercial Taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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