GST on lease rental of Laptop to SEZ
Sunil (Tax Analyst) (83 Points)
28 January 2019
Is GST applicable on supply of lease rental laptops to an SEZ unit?
5 Replies
Pankhuri Agrawal
(Chartered Accountant)
(412 Points)
Replied 28 January 2019
yes, as per definition of supply, lease rental are considered as supply. Therefore, GST is applicable.
However, since supply is made to SEZ unit, it is a zero rate supply which means the supplier is eligible to claim ITC refund of the amount paid to the department as GST
Sunil
(Tax Analyst)
(83 Points)
Replied 28 January 2019
Is it covered under the SEZ authorised operations checklist. I could not find it in the checklist.
Pankhuri Agrawal
(Chartered Accountant)
(412 Points)
Replied 28 January 2019
i am not aware of the same
Sunil
(Tax Analyst)
(83 Points)
Replied 28 January 2019
Thanks. My understanding is that GST is zero rated only when the supply to SEZ is for authorised operation as per the checklist.
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