TMI BlogCAN REFUND CLAIM ON SUPPLY MEDE TO SEZ UNIT WITH PAYMENT OF IGSTX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Reply By Shilpi Jain - The Reply = 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 requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired 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 - Reply By PIYUSHBHAI POPAT - The Reply = 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 MAD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E TO SEZ WITH PAYMENT OF IGST. - Reply By KASTURI SETHI - The Reply = 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. - Reply By Shilpi Jain - The Reply = 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. - Reply By PIYUSHBHAI POPAT - The Reply = THANKS FOR REPLAY, BUT STILL I CAN NOT UNDERSTAND WHAT IS NEED TO AMEND SEC 54(8) A , - Reply By Rajagopalan Rangan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... athan - The Reply = 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -rated supply(that is, supplies made without payment of tax) alone was eligible for a refund. - Reply By Alkesh Jani - The Reply = 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de to SEZ with payment of Tax. - CAN REFUND CLAIM ON SUPPLY MEDE TO SEZ UNIT WITH PAYMENT OF IGST - Query Started By: - PIYUSHBHAI POPAT Dated:- 8-9-2020 Goods and Services Tax - GST - Got 7 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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