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Applicability of GST, Goods and Services Tax - GST
|Applicability of GST|
Company has SEZ unit at Vizag, AP. Company sold goods to customer at Maharashtra under merchant export sale with IGST .01%. Billed to Customer but delivery at Customs port at Maharashtra. Whether GST is applicable in this transaction?
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Supplies made by SEZ and billed to customer as per the instructions of Merchant exporter to the DTA is eligible to be considered as zero rated supply, and is eligible to claim refund as stated under 16(3) of the IGST Act.,provided the endorsement certificates are issued by SEZ officials for goods admitted into SEZ.
Supply by SEZ to DTA is not a zero rated supply.
You have already mentioned 0.1% GST is charged. Then which other GST are you referring to?