(Last Updated On: June 20, 2018)
Uniform List of Services to be followed in SEZ after GST
UAC list of services approved by Department of commerce to have entered for authorized operations
GST Circulars for SEZ
Services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SEZ unit shall be treated as an inter-State supply. Circular No 48/22/2018 GST issued on 14.06.2018
If event management services, hotel, accommodation services, consumables etc. are received by a SEZ developer or a SEZ unit for authorised operations, as endorsed by the specified officer of the Zone, the benefit of zero rated supply shall be available in such cases to the supplier. : Circular No 48/22/2018 GST issued on 14.06.2018
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
Notification No 18/2017 Integrated Tax (Rate) Dated 5th July, 2017 : IGST exemption to SEZs on import of Services
Rescinding Exemption from Integrated Tax to SEZ : Notification No. 17/2017 -Integrated Tax (Rate) Dated 5th July, 2017
Supplies to SEZ unit &; option to Charge IGST and no to claim refund