Gst Sez Supplies Valuations Registration Under Gst Regime
GST & SEZ Definitions As per Sec. 2(19) of Integrated Goods & Services Act (‘IGST’) Act, 2017 “special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act (‘SEZ’), 2005. As per clause (za) of Sec. 2 of SEZ Act, 2005 an SEZ means each Special Economic Zone notified under the proviso to sub-section (4) of section 3 and sub-section (1) of section 4 (including Free Trade and Warehousing Zone) and includes an existing Special Economic Zone....