Reference can be made to instruction no. 9 of Form GSTR-1 which states that supply by SEZ unit to DTA has to be treated as an import in case goods are received under the cover of the bill of entry. Statement-4A under Rule-89 inserted with effect from 14.11.2019 is an evidence for this (However, no reference/change made in the CGST rules INDORE SPECIAL ECONOMIC ZONE AGENDA FOR THE SEVENTH MEETING OF UNIT APPROVAL COMMITTEE TO BE HELD AT 12:00 noon. ON 09.08.2018 IN CONFERENCE Now, the Department of Commerce has recently issued Instruction No. 89 dated 17.05.2018 intimating the guidelines regarding change in shareholding pattern, name change of SEZ Developers After detailed discussion and deliberation, the Committee approved the list of services (66 Services) service viz. Management and Business Consultant Services required for authorized operations in terms of MOC&I letter No. D.12/19/2013-SEZ dated 19.06.2014 as amended vide letter dated 09.07.2014, 02.01.2018 and 08.05.2019. This article contains following concepts in regard of SEZ under GST. 1. Definitions of SEZ and SEZ Developer. 2. Nature of Supply made to SEZ or SEZ Developer. 3. Supply provisions under GST made to SEZ unit. 4. Supply of goods, which are not being covered under authorized operations as sanctioned to SEZ unit, shall not be done at zero rate. 5. SEZ for change of name from M/S FGFIS Global Services India LLP to M/S FOSSIL Global Services India LLP was considered by the Committee. The Committee after due deliberations, approved the proposal of the unit accordance with the Instruction No.89 and 90. (D.v. Swamy, I.A.S) Development Commissioner & Chairman, Unit Approval Committee Instruction No. 03/2022-GST F. No. CBEC-20/16/35/2019-GST Government of India Ministry of Finance 89(2) of the CGST Rules. Details of document furnished by the applicant via e-mail/ in In case of refund on account of zero-rated supply by DTA to SEZ, whether the said supply is meant for authorized operations on the basis of Letter of 1. Introduction: SEZ is a special scheme under Ministry of Commerce, as a part of the Government's export promotion strategy. SEZ is a special area, subject to regulations that differ from the rest of the country, mainly to make it favorable for foreign exchange inflow into India. SEZs are governed by the special Economic Zone Act, 2005 at MIHAN-SEZ, Nagpur The 8th Approval Committee Meeting of 2020-21 MIHAN-SEZ Nagpur was held on 1203.2021 under the Chairmanship of Shri. S.A. Chavan, ITS, Development and Instruction No.89 dated 17.052018 & Instruction No. 90 dated 03.08.2018 issued by MOC&I. Agenda No.3- Application of M/S Tata Advanced Systems Ltd, The Committee, after due deliberations, approved the proposal of the unit as per Instruction No.89. The unit has to intimate and acknowledge their annual filing with the ROC. 1.6 Application received form M/S Embassy Commercial Projects (Whitefield) Private Limited (Co-Developer) for additional list of services for authorized Operations. The Committee, after due deliberations, approved the proposal of the unit as per Instruction No.89. The unit has to intimate and acknowledge their annual filing with the ROC. 1.12 Application submitted by M/S Information Technology Park Limited, the developer of ITPL SEZ for Demolition of Multi Level Car Parking. Exemption to SEZ from Goods Transport Services by Railways Ministry of Railways has clarified vide Railway Board Letter No. TCR/1078/2017/37 dated 28-3-2018 that Railwa