GST on SEZ : Free Study Material (Special Economic Zones)

By | May 15, 2018
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(Last Updated On: June 20, 2018)

GST on SEZ : Free Study Material

Relevant Study material on supplies to Special Economic Zones

Study material on supplies to Special Economic Zones

Pay GST on Supply of Hotel Services to guests ; employees of SEZ units, outside SEZ : AAR

Eway Bill for SEZ within state : Important Notice

GST Advisory for change in taxpayer type from SEZ to Regular or Regular to SEZ.

GST Refund on Account of Supplies made to SEZ Unit/ SEZ Developer (With Payment of Tax)

GST Refund of Supplies made to SEZ Unit/ SEZ Developer (Without Payment of Tax)

GST Registration: Change from SEZ/ ISD to regular taxpayer

How to report supplies to SEZ units or SEZ developers in GSTR 1 ?

Take Separate GST registration for unit in SEZ and outside SEZ area

Whether SEZ unit located in State requires a separate registration under GST

GST composition scheme : No Export or Supply to SEZ

Supplies to SEZ units : Where to file application for fixation of brand rate of Drawback

Supplies to SEZ by DTA : How to claim drawback under GST ?

Supplies to SEZ units by unregistered supplier : GST Liability

IGST exemption to SEZs on import of Goods : -Notification 64/2017 Customs dated. 05-07-2017 

Notification No 18/2017 Integrated Tax (Rate) Dated 5th July, 2017 : IGST exemption to SEZs on import of Services

Rescinding Exemption from Integrated Tax to SEZ : Notification No. 17/2017 -Integrated Tax (Rate) Dated 5th July, 2017

Supplies to SEZ unit &; option to Charge IGST and no to claim refund

GST Circulars for SEZ

Services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an inter-State supply. Circular No 48/22/2018 GST issued on 14.06.2018 

If event management services, hotel, accommodation services, consumables etc. are received by a SEZ developer or a SEZ unit for authorised operations, as endorsed by the specified officer of the Zone, the benefit of zero rated supply shall be available in such cases to the supplier. : Circular No 48/22/2018 GST issued on 14.06.2018 

Uniform List of Services to be followed in SEZ after GST : F.No.D.12/19/2013-SEZ Dated 02.01.2018

 

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