10 February 2023
IGST. Supplies into SEZ are exempt from GST and are considered as exports. Therefore, the suppliers supplying goods to SEZs can either supply under bond or LUT without payment of IGST and claim credit of ITC; or supply on payment of IGST and claim refund of taxes paid.
10 February 2023
Supply to SEZ are treated as zero-rated supplies equivalent to exports. If you are paying GST on supply to SEZ then you will charge IGST and claim refund of the same.
19 February 2023
What if Canteen service is provided to vendors registered in SEZ, also Canteen service provider is operating in SEZ zone. What if he is operating outside SEZ?
Can Canteen service provider raise invoice without charging GST stating Supply to SEZ under LUT bond in both of the above scenario?
CAclubindia
