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  • HC allows VAT exemption on supply of Ready Mix Concrete to SEZ developer for authorized operations in terms of Notification GOMs No. 193 dated December 30, 2006 r/w Circular No. 25 of 2014 dated May 30, 2014 under Tamil Nadu VAT law;
  • Quashes assessment order where Assessing Officer relied on Madras HC ruling in Tulsyan Nec Ltd and Circular No. 9 of 2013 dated July 24, 2013 to observe that there is no specific provision for zero rating the sales of contractors to SEZ developers / co-developers under TN VAT Act; Observes that Assessing Officer misdirected himself by applying Tulsyan Nec Ltd ruling when assessee had based its exemption on Notification GOMs No. 193, which was subsequently reiterated by Circular dated May 30, 2014;
  • Notes that said Circular, in continuation of Circular No. 9 of 2013, clarified that works contract executed for SEZ developer / co-developer for its authorized operations is exempt from sales tax as per Notification GOMs No. 193 r/w Sec 88(3)(i) of TN VAT Act;
  • Moreover, Notification dated January 29, 2016 also exempts tax payable on sale of goods to registered dealer for setting up, operation & maintenance of SEZ unit or for development, operation & maintenance of SEZ by developer subject to conditions, notes HC while remitting matter back for fresh consideration  : Madras HC
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Tamil Nadu Authority for Clarification and Advance Ruling clarifies that Sale of Electrical goods to Developer or Co- developer or registered dealer authorised to set up SEZ Unit for execution of Works Contract in such SEZ Unit is exempted from tax as per terms and conditions laid down in G.O.M’s No 193, CT&R (B2) Department

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We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.