Export from SEZ, Goods and Services Tax - GST

[SHARAD ANADA]

One query regarding SEZ translation

DTA unit received export order from foreign customer.

DTA unit purchase goods from SEZ and from SEZ unit itself goods are exported by DTA to customer outside India.

What will be GST impact on transaction of sez supply to DTA and what are the formalities to be followed in such transaction.

Pl guide

Posts / Replies

[RAMASWAMY Advocate]

Sir,

In our opinion any sale from SEZ to DTA is deemed to be an import. Therefore procedures under Section 48 of SEZ Act in line with Section 7 (5) (b) of IGST Act 2017 would apply.