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Supply of services of short term accommodation, conference facilities etc to SEZ developer or SEZ units

Circular No. 48/22/2018-GST has been issued on 14th June 2018 and interesting observation in this is regarding the first point i.e supply of services of short-term accommodation, conferencing, banqueting etc. provided to a Special Economic Zone (SEZ) developer or a SEZ unit should be treated as an interState supply or intrastate supply? The clarification provided is that it should be treated […]

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GST Tip – 264

As per Notification No. 18/2017 -Integrated Tax (Rate), services imported by SEZ or SEZ developer for authorized operations are exempted completely from Integrated Goods and Service Tax.

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GST Tip – 245

As per Final GST Returns, in Table 6 of GSTR – 1, data for exports / deemed exports and supplies to SEZ should be shown in this table. The columns related to CGST & SGST rates and amount, tax paid on the provisional basis, HSN Code and identification of line as the supply of goods or […]

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