Goods and Services Tax : Learn how to file your GSTR-9 annual return, including details of supplies, ITC, taxes paid, and adjustments for FY 2024-25....
Corporate Law : Learn how SEZ, STPI, and Non-STPI frameworks differ in tax incentives, compliance, and operational flexibility to help GCCs make a...
Custom Duty : The SEZ Act, 2005, prevails over the Customs Act, 1962, ensuring no export duty is levied on goods transferred from Domestic Tarif...
Goods and Services Tax : Understand GST implications for SEZ service units, including registration, zero-rating, DTA supplies, RCM, and ITC refunds. This o...
Goods and Services Tax : Ensure compliance with GST for March 2025. Includes reconciliations, ITC claims, LUT filing, e-invoicing requirements, and key dea...
Corporate Law : India's government amends SEZ rules, reducing land requirements and easing norms to boost semiconductor and electronics component ...
Corporate Law : Learn about SEZ provisions for IFSC units, mandatory approvals, and the role of IFSCA Administrator under SEZ Act for unified regu...
Goods and Services Tax : GST portal updates, geocoding of principal place of business, user ID generation, registration cancellation, AATO enablement, annu...
Corporate Law : The Special Economic Zones Act will be replaced with a new legislation that will enable the states to become partners in Developme...
Income Tax : Ministry of Commerce & Industry 378 SEZs are presently notified, out of which 265 are operational Posted On: 10 MAR 2021 The S...
Goods and Services Tax : The High Court held that amended SEZ Rules and a later circular could not be applied retrospectively to confirm GST demand for 201...
Custom Duty : The court addressed seizure of imported textiles alleged to be misclassified and held that goods need not be retained during adjud...
Goods and Services Tax : The Court held that pending SLP does not bar enforcement of binding High Court precedent. The petitioner’s refund of ₹65 lakh ...
Goods and Services Tax : The Gujarat High Court allowed a chemical manufacturer’s refund claim of unutilized ITC under Rule 89, affirming SEZ units can c...
Custom Duty : The High Court permitted shifting of goods from SEZ to a bonded warehouse while pending show-cause adjudication, subject to filing...
Corporate Law : Instruction 121 from the SEZ Division details the process for IT/ITES SEZ developers to convert demarcated Non-Processing Area (NP...
Corporate Law : India's Commerce Ministry clarifies that SOFTEX form filing isn't mandatory for service exports between SEZ units or from a DTA un...
Corporate Law : India's Commerce Ministry has amended SEZ rules, reducing land area for semiconductor units, allowing mortgaged land, and clarifyi...
Corporate Law : India's Commerce Department instructs SEZ Development Commissioners to submit detailed monthly performance reports by the 9th of e...
Custom Duty : Developers and IT/ITeS SEZ units may use TR6 challan for duty payments instead of ICEGATE until further notice from DG(Systems) or...
The High Court held that amended SEZ Rules and a later circular could not be applied retrospectively to confirm GST demand for 2017–18, rendering the order without jurisdiction.
The court addressed seizure of imported textiles alleged to be misclassified and held that goods need not be retained during adjudication. Re-export was permitted on execution of a bond and furnishing of a bank guarantee, safeguarding recovery of differential duty.
The Court held that pending SLP does not bar enforcement of binding High Court precedent. The petitioner’s refund of ₹65 lakh for unutilized IGST was reinstated.
The Gujarat High Court allowed a chemical manufacturer’s refund claim of unutilized ITC under Rule 89, affirming SEZ units can claim refunds even when supplied via ISD. Prior precedent in Britannia Industries guided the decision.
The High Court permitted shifting of goods from SEZ to a bonded warehouse while pending show-cause adjudication, subject to filing YBE, verification, and re-warehousing certificate within 45 days.
Learn how to file your GSTR-9 annual return, including details of supplies, ITC, taxes paid, and adjustments for FY 2024-25.
Court held that tax authorities cannot refuse ITC refund to SEZ units merely because related precedent is under challenge. Until reversed, Britannia remains binding and must be followed.
Learn how SEZ, STPI, and Non-STPI frameworks differ in tax incentives, compliance, and operational flexibility to help GCCs make an informed India strategy.
The Gujarat High Court held that SEZ units can claim refunds of unutilized IGST credit distributed by Input Service Distributors, setting aside the appellate order against Ajanta Pharma.
The Supreme Court dismissed the revenue’s appeal, affirming an SEZ Unit’s right to claim a refund of unutilised Input Tax Credit (ITC) under Rule 89 for exports made under LUT. The question of law regarding who can claim the refund remains open.
