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Applicability of GST, Goods and Services Tax - GST

Issue Id: - 118420
Dated: 15-3-2023
By:- saket s
Applicability of GST

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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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Showing Replies 1 to 2 of 2 Records

1 Dated: 15-3-2023

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.

2 Dated: 18-3-2023
By:- Shilpi Jain

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?


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