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Clearance to SEZ Units or AA license, Customs - Import - Export - Customs - SEZ

Issue Id: - 117260
Dated: 2-6-2021
By:- Anish Goyal
Clearance to SEZ Units or AA license

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Sir,

We are a private bonded warehouse registered under MOOWR, 2019. We supply to SEZ units or against AA license which are deemed export under GST. Whether we are require to pay BCD and IGST on inputs contained in finished goods supplied to SEZ or against AA? or it will be treated as exports and no need for payment of BCD and IGST.

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Showing Replies 1 to 9 of 9 Records

1 Dated: 2-6-2021
By:- Rajagopalan Ranganathan

Sir,

Supplies made to SEZ unit or SEZ Developer is zero rated vide Section 16 (1) (b) of IGST Act, 2017.

In respect of deemed exports gst is to be paid by the supplier and the supplier can claim refund of such gst paid subject to the conditions mentioned in Notification No. 49/2017-Central Tax dated 18.10.2017.


2 Dated: 3-6-2021
By:- Anish Goyal

I am not taking about the tax implication on outward Supplies. My query is that we are a private bonded warehouse registered under MOOWR, 2019. As we are registered under MOOWR,2019 we import raw materials without payment of BCD and IGST. Now, if we export the resultant product we are not required to pay BCD and IGST on import, however at the time of domestic clearance of resultant product we pay BCD and IGST on raw-materials. Now my question is whether on supply of resultant product to SEZ units or under AA are we required to pay BCD and IGST on raw-material imported?


3 Dated: 3-6-2021
By:- Rajagopalan Ranganathan

Sir,

My reply to your query is BCD and IGST are not payable in your case.


4 Dated: 4-6-2021
By:- Anish Goyal

Sir,

Request to provide legal backing.


5 Dated: 4-6-2021
By:- ASHOK PATRA

I think Export has not been defined under MOOWR,2019 but defined under parent act i.e.Custom Act as per which physical exports will be considered as export whereas supply to SEZ/AA holder will not be considered as export.Hence BCD & IGST will be payable.


6 Dated: 4-6-2021
By:- KASTURI SETHI

Supplies to SEZ and SEZ units are exports and NOT 'deemed exports'.


7 Dated: 4-6-2021
By:- KASTURI SETHI

In continuation of my reply above, pl. go through the following :-

As per Section 2((m) of SEZ Act, 2005 “export” means –

(i) taking goods, or providing services, out of India, from a Special Economic Zone, by land, sea or air or by any other mode, whether physical or otherwise; or

(ii) supplying goods, or providing services, from the Domestic Tariff Area to a Unit or Developer; or

(iii) supplying goods, or providing services, from one Unit to another Unit or Developer, in the same or different Special Economic Zone;


8 Dated: 4-6-2021
By:- YAGAY andSUN

If you are registered under MOOWR, 2020 then no need to pay the duties and taxes while importing. On the event of sales to SEZ Unit, no tax is paid, provided you adherence with the prescribed compliances.


9 Dated: 5-6-2021
By:- Shilpi Jain

Supply against AA would require payment of bcd n igst on imported material as it will be equivalent to domestic supply. Supply to sez will not require since it is a place outside India for the purposes of customs


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