2018 (8) TMI 212 – AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL – 2018 (15) G. S. T. L. 593 (A. A. R. – GST) – Levy of GST – supply of goods or services to SEZ unit or SEZ developer – IGST Act – Whether or not the supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply under section 16 of the Integrated Goods & Services Tax Act, 2017? – whether GST is chargeable for the supply of goods or services to SEZ unit or SEZ developer?
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Held that:- Section 16 of IGST Act deals with “zero rated supply” which includes the supply of goods and services or both to a Special Economic Zone Unit or a Special Economic Zone Developer – Since the Applicant supplies to units and developers of Speci
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nce Ruling. For The Applicant : Sri T P Kar, FCA RULING 1. The Applicant, stated to be a dealer of Cummins India Limited functioning mainly in the trading of diesel engines and its spare parts along with services of diesel engine, either on AMC basis or on an as and when required basis, is seeking a ruling on whether or not the supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply under section 16 of the Integrated Goods & Services Tax Act, 2017, and whether GST is chargeable for the supply of goods or services to SEZ unit or SEZ developer. Although the questions raised in the Application touch upon certain provisions of the IGST Act and supplies to SEZ units or SEZ developer
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sel engine, either on AMC basis or on an as and when required basis to various companies like Cresmac Foundry Pvt Ltd, Websol Energy Systems Limited, Vikram Solar Pvt Ltd (Fab-II), International Conveyors Limited, Patton International Limited, Best Safety Pvt Limited, all SEZ (Special Economic Zone) Units Falta Special Economic Zone, Candor Tech Space in Rajarhat, Newtown, Kolkata Special Economic Zone. During Hearing, legal representative of the Applicant has emphasised that supplies are made only to units and entities located in Special Economic Zones. 3. Section 16 of IGST Act deals with zero rated supply which includes the supply of goods and services or both to a Special Economic Zone Unit or a Special Economic Zone Developer. 4. Since
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