I WOULD LIKE TO KNOW WHETHER SUPPLIER OF SERVICES TO SEZ UNIT, HAVE TO CHARGE GST IN THE BILL AND RECIPIENT OF THE SERVICE (SEZ UNIT) HAS TO CLAIM REFUND FROM GOVT. OR SUPPLIER HAS TO RAISE NIL BILL, PAY THE IGST TO GOVT AND THEN CLAIM REFUND OF THE SAME more
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Oct 31
Export to SEZ unit is at par with Regular exports. You have two options - either charge full IGST and claim refund or Execute LUT / BOND as applicable and supply without IGST. If you choose to execute BOND / LUT - You can adjust your Input credit against local supplies if any or can claim refund. more
Aug 16
Dear Please refer to the latest circular No 5 dated 11.8.2017. Supply of service to SEZ developers and units is nil even if you re receiving the remittances in the Indian currency. you can supply services under an LUT or Bond as applicable to you and raise an NIL GST invoice. more
Aug 17
I want to open a current account of new start company on proprietorship. My product printed books which is tax exempted. Without GST bank not open company account. Taking GST means extra expenses on 3 monthly tax returns. Is it possible to open account without GST. Kindly suggest more
Aug 15
Request bank to show the guidelines for opening bank a/c. There has been no circulars either by RBI or GST regulators on essentiality of GST registration. If they can not show circular, threaten them of taking up without appropriate authority including police. more
Aug 16
Please find reproduced below the clarifications of CBEC reg GST for SEZ : Section 16 of the IGST Act provides for special treatment to Special Economic Zone Developer or a Special Economic Zone unit. Supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit is treated as Zero rated supply. Suppliers of goods and services to these recipients can avail of one of the following: a) Make their supplies under bond or LUT without payment of IGST and claim credit of ITCs; or b) May supplies on payment of IGST and claim refund of taxes paid. 5 key questions concerning SEZ Unit and its suppliers that require immediate attention are: Q1. The supplies to a SEZ unit or SEZ developer are treated as zero rated supplies in the GST Law. Then why there is no specific mention in the GST Law about not charging of tax in respect of supplies from DTA unit to a SEZ unit or SEZ developer? Recommended Read: Valuation of Goods and Services supplied to Related Person Answer: Yes, supplies made to an SEZ unit or a SEZ developer are zero rated. The supplies made to an SEZ unit or a SEZ developer can be made in the same manner as supplies made for export: a) either on payment of IGST under claim of refund; b) or under bond or LUT without payment of any IGST Q2: When a SEZ unit or SEZ developer procures any goods or services from an unregistered supplier, whether the SEZ unit or SEZ developer needs to pay IGST under reverse charge or these will be zero rated supplies? Answer: Supplies to SEZ unit or SEZ developer have been accorded the status of inter-State supplies under the IGST Act. Under the GST Law, any supplier making inter-State supplies has to compulsorily get registered under GST. Thus anyone making a supply to a SEZ unit or SEZ developer has to necessarily obtain GST registration. Q3: Is there also a change under the GST regime in respect of filing of application for fixation of brand rate of Drawback for supplies to SEZ units and SEZ Developers? Answer: Prior to 1st July 2017, applications for fixation of brand rate for supplies to SEZ units and SEZ Developers used to be filed with the jurisdictional Commissioner of Central Excise. With effect from 1st July 2017, applications for fixation of brand rate will be required to be filed with the Commissioner of Customs having jurisdiction over the principal place of business of the DTA supplier. This shall be applicable even for exports made prior to 1st July 2017 for which application for fixation of brand rate is yet to be filed. more
Aug 15
