GST – States – 14/2018-19-GST – Dated:- 18-6-2018 – Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji Goa 403001 (Circular No. 14/2018-19-GST) CCT/26-4/2017-2018/1103 Dated: 18th June, 2018 Subject: Clarifications of certain issues under GST- regarding Representations have been received seeking clarification on certain issues under the GS"I' laws. The same have been examined and the clarifications on the same are as below: Sl.No. Issue Clarification 1. Whether services of short-term accommodation, conferencing, banqueting etc. provided to a Special Economic Zone (SEZ) developer or a SEZ unit should be treated as an inter-State supply (under section 7(5)(b) of the IGST Act, 2017) or an intra-State supply (under section 12(3)(c) of the IGST Act, 2017)? 1.1 As per section 7(5) (b) of the Integrated Goods and Services Tax Act, 2017 (IGST Act in short), the supply of goods or services or both to a SEZ developer or a SEZ unit shall be treated to be a supply o
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c., provided to a SEZ developer or a SE7, unit shall be treated as an inter-State supply. 2. Whether the benefit of zero rated supply can be allowed to all procurements by a SEZ developer or a SEZ unit such as event management services, hotel and accommodation services, consumables etc.? 2.1 As per section 16(1) of the IGST Act, zero rated supplies means supplies of goods or services or both to a SEZ developer or a SEZ unit. Whereas, section 16(3) of the IGST Act provides for refund to a registered person making zero rated supplies under bond/LUT or on payment of integrated tax, subject to such conditions, safeguards and procedure as may be prescribed. Further, as per the second proviso to rule 89(1) of the Goa Goods and Services Tax Rules, 2017 (Goa GST Rules in short), in respect of supplies to a SEZ developer or a SEZ unit, the application for refund shall be filed by the: (a) supplier of goods after such goods have been admitted in full in the SEZ for authorised operations, as endo
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pplier. 3. Whether independent fabric processors (job workers) in the textile sector supplying job work services are eligible for refund of unutilized input tax credit on account of inverted duty structure under section 54(3) of the Goa GST Act, 2017, even if the goods (fabrics) supplied are covered under notification No. 38/1/2017-Fin(R&C)(5/2017-Rate) (here in after referred as notification) dated 30.06.2017? 3.1 Notification dated 30.06.2017 specifies the goods in respect of which refund of unutilized input tax credit (ITC) on account of inverted duty structure under section 54(3) of the Goa GST Act shall not be allowed where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies of such goods. However, in case of fabric processors, the output supply is the supply of job work services and not of goods (fabrics). 3.2 Hence, it is clarified that the fabric processors shall be eligible for refund of unutilized ITC on acco
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