Supplier to SEZ units and developers is liable to pay GST: AAR

In re Garuda Power Private Limited (GST AAR West Bengal) The Applicant who is a supplier to SEZ units and developers shall be liable to pay tax when supplying to Units and Developers of Special Economic Zones subject to the provisions of Section 16 of the Integrated Goods and Services Act, 2017. This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act. Whether supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RUL...