How to GST get exemption for diesel purchase in SEZ from domestic., Goods and Services Tax - GST

[Jagdish MAheshwari]

Dear Sir,

We have purchase diesel from domestic area for authorised operation purpose in SEZ.

how to get GST exemption for the same.

Posts / Replies

[KASTURI SETHI]

You have purchased diesel from dealer for SEZ operations. It is treated as export. Thus dealer has exported to SEZ. Either dealer or you can apply for refund of taxes paid..If you want to apply for refund, obtain disclaimer certificate from dealer. A certificate has also to be produced from the Authosrised Officer Incharge of SEZ unit (A.C./D.C.) to the effect that the goods have been used in authorised operations by the SEZ unit.

[Ganeshan Kalyani]

In my view Diesel is out of GST purview.

[KASTURI SETHI]

Yes. It is out of GST. Petrol and petroleum products are under Central Excise Act and Central Excise Tariff Act.