Judgement

The ITAT Mumbai ruled additional evidence on SEZ Unit Formation to be examined.

 ITAT Remands Section 10AA Deduction and Transfer Pricing Dispute For Fresh Adjudication

News

JSW Cement has received a GST show cause notice proposing a demand of Rs 81.03 crore over alleged ITC irregularities, SEZ supply documentation lapses, tax classification issues, and reverse charge liabilities.

JSW Cement Faces Rs 81.03 Crore GST Demand for Alleged Tax Short Payment, ITC Irregularities, and Tax Classification Issues

AAR permits intra-SEZ zero-rated supplies without mandatory invoice endorsement by Specified Officer authorities.

AAR Clarifies Zero-Rating for Services Supplied Within SEZ

Gujarat AAR Declines to Rule on Endorsement Requirement for Intra-SEZ Zero-Rated Supplies

Gujarat AAR refused to rule on whether LOA/eligibility certificates can substitute SEZ invoice endorsement for claiming zero-rated GST benefits, holding that the issue falls outside the scope of Section 97 of the CGST Act.

Gujarat AAR Declines Ruling on SEZ Invoice Endorsement Requirement for Zero-Rated Supplies

Circulars

The Central Board of Indirect Taxes and Customs issued a clarification stating SEZ to DTA goods were treated as imports and allowed drawback on their re-export under Section 74 of the Customs Act, 1962.

CBIC Update on SEZ Goods: Re-export from DTA Now Eligible for Drawback

Drawback allowed where SEZ goods cleared to DTA and later re-exported

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ITAT Remands Section 10AA Deduction and Transfer Pricing Dispute For Fresh Adjudication

JSW Cement Faces Rs 81.03 Crore GST Demand for Alleged Tax Short Payment, ITC Irregularities, and Tax Classification Issues

Gujarat AAR Declines to Rule on Endorsement Requirement for Intra-SEZ Zero-Rated Supplies

Gujarat AAR Declines Ruling on SEZ Invoice Endorsement Requirement for Zero-Rated Supplies

CBIC Update on SEZ Goods: Re-export from DTA Now Eligible for Drawback

CBIC Clarifies Drawback Eligibility on Re-Export of SEZ-Sourced Goods