SEZ unit/developers ineligible to claim refund of ITC involved in supplies received from non-SEZ suppliers
Last updated: 25 November 2020
Court :
Appellate Authority, GST, Andhra Pradesh
Brief :
The Hon’ble Appellate Authority, GST, Andhra Pradesh, in Re:Vaachi International Pvt. Ltd. [Order No. 4990 of 2020dated February 10, 2020] held that the SEZ unit/developers shall not claim any refund against input tax credit ("ITC") involved in supplies received by them from non-SEZ suppliers and GST Law facilitates eligibility for refund claim to suppliers who made supplies to SEZ unit/developers with payment of tax as zero rated supply under Section 16(1) of the Integrated Goods and Services Tax Act, 2017 ("IGST Act")
Citation :
Order No. 4990 of 2020 dated February 10, 2020
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Bimal Jain
Published in GST
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