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CMA Final · Indirect Tax Laws and Practice · Zero Rated Supplies and Deemed Exports

Which document is required with the refund application where the refund relates to supplies to an SEZ unit or developer, as to tax collected from the SEZ recipient?

The applicant must furnish a declaration that tax has not been collected from the SEZ unit or the SEZ developer. This replaced the earlier declaration about the SEZ unit not availing input tax credit.

  1. AA declaration that tax has not been collected from the SEZ unit or developerCorrect
  2. BA certificate that the SEZ unit has availed full input tax credit
  3. CA bank realisation certificate for each supply of goods
  4. DNo declaration of any kind is needed

Explanation

Clause (f) of sub-rule (2) requires a declaration that tax has not been collected from the SEZ unit or developer, for refund on supplies of goods or services to an SEZ. The earlier ITC-availment declaration was substituted out, so B is wrong.

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