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
Supplies to SEZ unit &; option to Charge IGST and no to claim refund
GST Circulars for SEZ
Uniform List of Services to be followed in SEZ after GST : F.No.D.12/19/2013-SEZ Dated 02.01.2018