Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

GST on Supply in SEZ in case of Bill to Ship to transactions, Goods and Services Tax - GST

Issue Id: - 115993
Dated: 7-2-2020
By:- Mehul Pandya
GST on Supply in SEZ in case of Bill to Ship to transactions

  • Contents

A got contract from SEZ unit for supply and erection of factory shed within SEZ area. A gives sub contract to B. Both A and B located outside SEZ area. Now the query is A wants B to Supply goods and services directly into SEZ area using Bill to Ship to Transactions without payment of IGST under zero rated supply.

So whether is it possible according to GST law for B to supply to A as Consignee and Delivery at SEZ unit without payment of IGST ?? or B have to pay CGST - SGST.

Post Reply

Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 8-2-2020
By:- KASTURI SETHI

"Bill to -ship to" is not applicable in this scenario. It is inter-State supply of service.A should pay IGST and claim refund.


2 Dated: 8-2-2020
By:- Mehul Pandya

CAN 'B' SUPPLY WITHOUT IGST CONSIDERING PLACE OF SUPPLY PROVISIONS AS SERVICE SUPPLIED TO SEZ UNIT AND RELATED TO IMMOVABLE PROPERTY. BECAUSE

Generally, the place of supply of services is the location of the service recipient.

Special provisions have been made to determine the place of supply for the following services:

Services related to immovable property


3 Dated: 9-2-2020
By:- KASTURI SETHI

Answer is 'NO'.Sub-contractor is an agent of main contractor. Sub-contractor works for and on behalf of main contactor. Hence SEZ unit is concerned with A only.


4 Dated: 28-5-2020
By:- YAGAY andSUN

In our view, if terms of contract/agreement allows subcontractor to supply of goods for installation/erection in SEZ Unit/Developer then the Subcontractor will definitely supply the goods on LUT without charging of IGST, if such work duly falls under the authorized operations of SEZ Unit or Developer.


5 Dated: 28-5-2020
By:- YAGAY andSUN

This transaction would be a direct supply of goods and service by the subcontractor.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||