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?
CAclubindia
