SEZ unit – OnlineTaxUpdate

Units operating within special economic zones (SEZs) could potentially be exempt from paying the integrated goods and services tax (IGST) on specified services taken from the domestic tariff area (DTA) through the reverse charge mechanism, if a ruling by the Gujarat-based Authority for Advance Rulings (AAR) sets a precedent.

GST in Media

SEZ units are not exempt from compensation cess under GST

byAdmin18/01/202418/01/2024

The Andhra Pradesh High Court has held that no exemption from payment of compensation cess under the Goods and Services…

GST Article Pre-GST

Service provided by SEZ developer to unit within the SEZ are exempt from service tax

byCA Bimal Jain13/09/202313/09/2023

The CESTAT, Mumbai in M/s. Hiranandani Builders v. Commissioner of Service Tax-VII, Mumbai set aside the demand order and held that, the Revenue Department does not have authority of law to collect service tax on services provided by SEZ developer to units in SEZ within SEZ area.

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