Eye Share: GST Enigma Around SEZ Transactions Continues?

Sep 23,2020

The GST laws have been rather cryptic when it comes to treatment vis-à-vis units located in Special Economic Zones (SEZ), be it a situation around treatment qua supply of goods from SEZ to domestic tariff area (DTA) or issue regarding ITC refund in the hands of the SEZ unit.Taking a dig at Gujarat HC’s recent judgment in Britannia Industries Ltd. [TS-728-HC-2020(GUJ)-NT], the author Supreme Kothari (Associate Partner, ELP) outlines the crux of...


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