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Supply to SEZ, Goods and Services Tax - GST

Issue Id: - 115648
Dated: 11-11-2019
By:- Kaustubh Karandikar
Supply to SEZ

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XYZ is having a ‘Sweets and Namkeen’ shop. They supply these items to the SEZ unit either by 1) delivering these items to SEZ unit by their own tempo or 2) a representative of SEZ unit is coming to the shop and personally collecting the items. Under both the situations, the invoice is issued by XYZ in the name and address of the SEZ unit. Can XYZ supply these items to SEZ unit without payment of GST under LUT under both the situations?

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Showing Replies 1 to 2 of 2 Records

1 Dated: 11-11-2019
By:- Rajagopalan Ranganathan

Sir,

How XYZ will prove that sweets and namkeen are used in the course of or furtherance of business? If XYZ is able to prove that they can supply these items without payment of GST under LUT.


2 Dated: 11-11-2019
By:- Adarsh Sharma

In the case of COFFEE DAY GLOBAL LIMITED Advance Ruling No. KAR ADRG 13/2018, dated 26-7-2018 2018 (15) G.S.T.L. 718 (A.A.R. - GST) = 2018 (8) TMI 875 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA it was decided that The supply of non-alcoholic beverages/ingredients to such beverages, to SEZ units using coffee vending machines by the applicant, do not qualify as zero-rated supply, as defined under Section 16 of the IGST Act, 2017.

If we apply the above AAR, XYZ supply will not qualify as zero-rated supply


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