AAR: Diesel engines sold to SEZ units taxable as ‘zero-rated’ inter-state supplies

Aug 01,2018

AAR rules on taxability of supplies to units / entities in SEZs, though questions raised by applicant touch upon certain provisions of IGST Act and such supplies to SEZ developer / unit constitute ‘inter-state supplies’; Holds that applicant, a dealer of Cummins India Ltd., shall be liable to pay tax when supplying diesel engines and its spare parts and / or servicing thereof, to units and developers of SEZ subject to provisions of Section 16 of IGST Act; Accordingly...

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