Subject
Clarifies miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
Content
Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below: Issue Clarification 1 Whether services of short-term accommodation, conferencing, banqueting etc. provided to a Special Economic Zone (SEZ) developer or a SEZ unit should be treated as an inter- State supply (under section 7(5)(…