REGARDING CLARIFICATION OF CERTAIN ISSUES UNDER GST

REGARDING CLARIFICATION OF CERTAIN ISSUES UNDER GST
Circular No. 1819017/331 Dated:- 22-6-2018 Uttar Pradesh SGST
GST – States
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Document 1
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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
of goods or services or both in the course
of inter-State trade or commerce.
Whereas, as per section 12(3)(c) of the
IGST Act, the place of supply of services
by way of accommodation in any
immovable property for organising any
functions shall be the location at which
the immovable property is located. Thus,
in such cases, if the location of the
supplier and the place of supply is in the
same State/ Union territory, it would be
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?
treate

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ions, safeguards and
procedure as may be prescribed. Further,
as per the second proviso to rule 89(1) of
the Central Goods and Services Tax
Rules, 2017 (CGST 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 endorsed by the specified officer
of the Zone;
(b) supplier of services along
with such evidences regarding
receipt of services for authorised
operations as endorsed by the
specified officer of the Zone.
2.2 A conjoint reading of the above legal
provisions reveals that the supplies to a
SEZ developer or a SEZ unit shall be
zero rated and the supplier shall be
eligible for refund of unutilized input tax
credit or integrated tax paid, as the case
1771
3. Whether
independent fabric
processors (job workers) in the textile
sector supplying job work services are
eligible for refund

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