Satisfy 3 criteria for services to be considered as exclusively used by SEZ Unit/Developer: CBEC

0
892
Print Friendly, PDF & Email

Tax Research Units of CBEC has vide its circular No.142/11/2011 – ST dt 18.05.2011 has clarified , among many other points related to services to SEZ, that only such services shall be considered as exclusively used by SEZ Unit/Developer, for the authorised operations, as they satisfy the following criteria: (i) Invoice is raised in the…

This content is for annual and Semi Annual members only.
Log In Register