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Sale to SEZ located in other state, Value Added Tax - VAT-CST

Issue Id: - 115278
Dated: 4-8-2019
Sale to SEZ located in other state

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Dear Experts,

One of my clients importing goods and kept in customs bonded ware house which is located in SEZ and same would be supplying to various customers located in SEZ / EOU within the state or outside the states.

The authority asking us to submit the form I for supplying goods to SEZ located in other states. Our contention is that, since the goods supplied from DTA to SEZ located in other states only then the question of Form I would arise. Since, our case supply from SEZ to SEZ within the state as well as other states, so the all the transactions deemed to be taken place outside the country. So its not the purview of the authority in India.

Having said that, the authority insisting to get the Form I from the SEZ from customers outside the state who purchases the goods.

Please advise me, how to submit the suitable reply and any cited case laws.

Thanks in Advance.

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Showing Replies 1 to 3 of 3 Records

1 Dated: 5-8-2019

SEZ Officer has vast powers to safeguard revenue. So you are advised to follow his instructions in your interest. Case laws are helpful only when SCN has been issued. Here cordial relations will solve your problem. There is no harm or problem in filling Form-1 as desired by the Govt. Officer.

2 Dated: 5-8-2019

Please confirm which types of goods are being supplied by you to SEZ Unit/Developer.

3 Dated: 16-8-2019
By:- Ramesh Kothari


When law not asked why to submit the Form1 it is not mandatory when supply is being done from bonded warehouse located in SEZ to SEZ located within the state or o/s state. Officer can not bound to submit the said form


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