In our clients case there was a supply of service between two SEZ units which are related persons and the said services are not covered under the Ministry of commerce uniform list of 66 services.
The said supplies between SEZ units is not covered under the above list, therefore they are not used for authorised operations
Query:-
Since supply of services between different SEZ units used for other than authorised operations is not covered by S/16 of the IGST Act, 2017 ie (zero-rated supply)
whether the SEZ units are required to charge IGST in respect of such supplies?
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Supply between SEZ units
Replies (3)
Quick Summary
Service related to persons not covered under the uniform list and such Service between SEZ units is not covered under the above list.From above grounds may consider not required to charge IGST from persons.
If the services are not received for authorized operations to SEZ unit or SEZ developer either from related party or from other dealers, those are not "Zero" rated transactions. IGST will apply as per scheduled rates.
Imthias ahamed Kormath • 04 July 2022
Service related to persons not covered under the uniform list and such Service between SEZ units is not covered under the above list.From above grounds may consider not required to charge IGST from persons.
Thank you sir.. can I know who are the persons covered under the uniform list?
Service related to persons not covered under the uniform list and such Service between SEZ units is not covered under the above list.From above grounds may consider not required to charge IGST from persons.
Thank you sir.. can I know who are the persons covered under the uniform list?
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