June 2018

22

Jun

PLACE OF SUPPLY OF SERVICES IN CASE OF SEZ – by Adv. Nidhi Gupta

One of the Cardinal Principles of Trade is that you do not Export Taxes. Therefore, all the Economies generally levy no Tax on Export of Goods and Services and rather extend some incentive to compensate for the taxes suffered by inputs and input services. Special Economic Zones are considered as Territories beyond Customs Frontiers and therefore supplies to units located