Sez - gst exemption

458 views 7 replies

Prabhu Ind

Trading

56 Points Joined November 2015

Kindly advice to me .

I have client in SEZ . I am getting service charges from client before GST i was collect service tax client that time give service tax . after GST they are showing Integrated tax notification we have exemption from GST.

I told to my client Itegrated tax exemption only for export not for input Tax (consume service ) GST.

this is correct ? Kindly advice which is correct and what i do.

Thanks.

Replies (7)

CA Akhilesh Kumar Kandpal

Proprietor A K Kandpal & Associates

1442 Points Joined February 2010

service provided to sez dealer is also 0 rated.....

Prakash Parmar

5 Points Joined July 2017

even if the GST should not be charged to the customer in SEZ, do the service provider need to deposit GST and get refund ? how refund mechanism works? what the care needs to be taken while paying the GST so that refund is possible.

CA Akhilesh Kumar Kandpal

Proprietor A K Kandpal & Associates

1442 Points Joined February 2010

read rule 89 for details...

Prabhu Ind

Trading

56 Points Joined November 2015

Thank you for your reply .

Integrated Tax only applicable for export dealers also SEZ .

I am not SEZ . I am giving service to SEZ and collect service charges . this charges applicable tax under GST .

I am paid tax and SEZ claim input Tax or Refund . its correct or not

Prabhu Ind

Trading

56 Points Joined November 2015

Thanks your reply Sir.

Integrated Tax only applicable for export dealers also SEZ .

I am not SEZ . I am giving service to SEZ and collect service charges . this charges applicable tax under GST .

I am paid tax and SEZ claim input Tax or Refund . its correct or not

CA Akhilesh Kumar Kandpal

Proprietor A K Kandpal & Associates

1442 Points Joined February 2010

if you supply goods to sez than no need to charge any tax.....since you need not to charge tax than no refund will be given to sez unit or sez developer......
however when you provide any services to sez unit than you can take refund of any gst paid by you on input services