Whether tax benefit is allowed to SEZ units if good / services are supplied outside the SEZ premises ?
Issue Favourable to Tax Payer ?:- yes
Held - As regards refund of Rs. 5,548/- for the construction service received from Jay Khodiyar in relation to construction of trenching and pipeli.....
Issue Favourable to Tax Payer ?:- yes
Held - As regards refund of Rs. 5,548/- for the construction service received from Jay Khodiyar in relation to construction of trenching and pipeli.....
Issue Favourable to Tax Payer ?:- yes
Held - It is clear that the provisions in Section 7(5)(b) of the IGST Act, 2017 overrides the provisions in Section 12(3)(c) of the IGST Act, 2017 .....
Issue Favourable to Tax Payer ?:- yes
Held - The supply of accommodation services provided to a SEZ Unit would be treated as a Zero-rated supply and this is subject to the provisions of.....
Issue Favourable to Tax Payer ?:- no
Held - It is evident that clause (b) of sub-section (1) of Section 16 of the IGST Act, 2018 provides that supply of goods or services or both to a .....
Issue Favourable to Tax Payer ?:- yes
Held - It is evident that clause (b) of sub-section (1) of Section 16 of the IGST Act, 2018 provides that supply of goods or services or both to a .....
