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    The Central Board of Indirect Taxes and Customs (CBIC) issued two circulars on recommendations made at the 50th GST Council meeting regarding scope of input tax credit and supplies to SEZ developers/units. The circulars clarify that input tax credit is available for goods or services used for construction of immovable property on own account, and that supplies to SEZ developers/units are zero-rated even if end-use certificate is not furnished upfront.

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    The Central Board of Indirect Taxes and Customs (CBIC) issued two circulars on recommendations made at the 50th GST Council meeting regarding scope of input tax credit and supplies to SEZ developers/units. The circulars clarify that input tax credit is available for goods or services used for construction of immovable property on own account, and that supplies to SEZ developers/units are zero-rated even if end-use certificate is not furnished upfront.

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    © All Rights Reserved
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    4 views3 pages

    50gst Council

    Uploaded by

    office
    The Central Board of Indirect Taxes and Customs (CBIC) issued two circulars on recommendations made at the 50th GST Council meeting regarding scope of input tax credit and supplies to SEZ developers/units. The circulars clarify that input tax credit is available for goods or services used for construction of immovable property on own account, and that supplies to SEZ developers/units are zero-rated even if end-use certificate is not furnished upfront.

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    of 3

    CBIC issues Circulars pursuant to recommendations made in 50th GST... https://www.ey.com/en_in/alerts-hub/2023/07/cbic-issues-circulars-purs...

    1 of 3 24-01-2024, 21:17
    CBIC issues Circulars pursuant to recommendations made in 50th GST... https://www.ey.com/en_in/alerts-hub/2023/07/cbic-issues-circulars-purs...

    2 of 3 24-01-2024, 21:17
    CBIC issues Circulars pursuant to recommendations made in 50th GST... https://www.ey.com/en_in/alerts-hub/2023/07/cbic-issues-circulars-purs...

    3 of 3 24-01-2024, 21:17

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