SEZ units are not exempt from compensation cess under GST

NEW DELHI: The Andhra Pradesh High Court has held that no exemption from payment of compensation cess under the Goods and Services Tax (GST) is available on import of goods by units in Special Economic Zones (SEZs). This decision was taken in the case of Maithan Alloys which was engaged in the business of manufacturing ferro alloys and was established as an SEZ unit. The high court observed that S…