The Government of India vide Circular No. 48/22/2018-GST dated June 14,2018 hereby issued clarifications on three issues under GST.
It has clarified that the short term accommodation service provided to a SEZ developer or a SEZ unit shall be treated as inter-State supply.
Further clarified that if event management services, hotel, accommodation services, consumables etc. are received by a SEZ developer or a SEZ unit for authorised operations, as endorsed by the specified officer of the Zone, the benefit of zero rated supply shall be available in such cases to the supplier .
It has also clarified that the fabric processors shall also be eligible for refund of unutilized ITC on account of inverted duty structure.