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 unt

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