SEZ Rules to be Changed to align with GST laws

By | July 25, 2018
(Last Updated On: July 25, 2018)

SEZ Rules to be Changed to align with GST laws

The centre will come out with amendments to Special Economic Zones (SEZ) Rules, 2006 synchronised with Goods and Services Tax (GST) laws by end of this month, a top official in the Union Ministry of Commerce and Industry said.

He was speaking at an ASSOCHAM International SEZ Investment Summit held in New Delhi today.

“We have been working for a few months on the amendment of SEZ Rules, 2006 to synchronise it with the GST laws, this is under active consideration of the government,” said Bidyut Behari Swain, additional secretary in Department of Commerce.

“With due consultation process with Department of Revenue, I am glad to tell you that this fairly elaborate amendments of the rules is likely to come out now by the end of this month, it is almost at the final stage and we shall be issuing it,” added Swain.

He also informed that the commerce ministry has created a group of eminent persons to develop a roadmap for future of SEZs to have a very fresh look at it and come up with ideas which could be quite important for policy making process.

Pranab Kumar Das, special secretary and member customs, Central Board of Indirect Taxes and Customs (CBIC) said that CBIC will get in touch with the commerce ministry to explore possibility of connecting SEZ online with NIDB (National Import Database) for better uniformity and transparency in operations.

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

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email :

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