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GST Completes 11 Months, SEZ Laws Remain to be Modified Still
May 29, 2018
The Goods and Services Tax (GST) was launched in India nearly 11 months ago. However, the Special Economic Zones (SEZ) Act and SEZ Rules, 2016 are yet to be adjusted with regard to the same.
In the entire SEZ rulebook, there is no reference to GST. Instead, laws are shared for purchase tax, service tax, excise duty etc. for supplies which existed in the previous regime.
Although a committee was set up under the chairmanship of L B Singhal last year to change the SEZ laws with respect to GST, no action apart from a report submission has been taken yet.
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