Query on GST to Foreign entity at Free Trade Warehosing Zone (SEZ), Goods and Services Tax - GST

[Thiruppathi K]

Dear Sir,

We are located in Sriperumbudur Free Trade Warehousing Zone as a SEZ Unit. One of the Singapore company is our account holder at our SEZ. We are providing them Warehousing services, Transportation and other services pertaining to warehousing activity, for that we have to raise Service charges Bill. Now we have a query that is GST is applicable to our Singapore client for providing Services to them at Free Trade Zone.(Note: as per SEZ Act, FTWZ is a foreign teritory).

please clarify our point.

Thanks,

Thiruppathi.K

9500181516

Posts / Replies

[ANITA BHADRA]

Sec 7 (5) of IGST Act inter-alia provides that supply of goods to or by a Special Economic Zone unit or Developer is treated as supply of goods or services in the course of inter-state trade and there by attracts levy of IGST in terms of Sec 5 (1) of IGST Act.

[DR.MARIAPPAN GOVINDARAJAN]

IGST is applicable.

[Ganeshan Kalyani]

Letter of Undertaking can be applied for the exemption from payment of IGST.

[Ramaswamy S]

Export of services - no GST is applicable.

Regards

S.Ramaswamy