TMI BlogSEZ Provision for consumption at SEZ on GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... Hi Support, I have two queries:- Number : - 1 Can you please help me out by sharing the provision ACT as per below example. A supplier from state (Rajasthan) is delivering material at SEZ unit which is also in the same state (Rajasthan). The ship to address is SEZ ( Rajasthan) and bill to address is Alwar ( Rajasthan) of material. Ship to (Materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Delivery Only) Bill to party name Supplier Location SEZ (Jaipur, Rajasthan) Alwar (Rajasthan) Jaipur Rajasthan (Outside SEZ) My queries are:- What will be applicable on TAX INVOICE i.e. CGST/SGST or IGST. Which SEZ provision will be applicable. Number : - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 A company has obtained an LUT registration, now the company is billing at 0% rated to a SEZ Unit against LUT registration number in term of consumables item, repairing and maintance work. My queries are : - Does it really required to be billed at IGST just because of consumables. It mean LUT is worthless. If the company is requiring any repairing work OR maintance work then L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UT is again worthless. Where the LUT will applicable or what does the mean of ` GOODS SUPPLY ` used in LUT. Please feel free to call any time on below numbers :- Mobile:- +91-9672688111 Ph.-: 0141 711 4099 - Reply By RAJA SWAMINATHAN - The Reply = IGST is applicable. Refer Section 16 of IGST Act . Supplies made to an SEZ unit or a SEZ developer are zero rated. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The supplies made to an SEZ unit or a SEZ developer can be made in the same manner as supplies made for export: The option of payment of IGST under claim of refund; Or Can be done under bond or LUT without payment of any IGST. The above is my opinion - Reply By KASTURI SETHI - The Reply = I support the views of Raja Swaminathan, Sir. LUT is meant for safeguarding Govt. revenue and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nothing else. LUT is a very important legal document. It binds an assessee to pay Govt. dues, if any untoward incident happens due to natural cause or human error, mishap etc. - Reply By Manish Tailor - The Reply = Agreed Sir, Can consumables i.e Biscuits, paper plates, and house kipping materials i.e. clerical chemical and washroom paper napkins. be able to take LUT advantage. - Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By Gorantla Bhaskar Rao - The Reply = Dear querist, LUT is a facility provided by Govt. of India to the suppliers of goods or/and services to get an exemption from paying IGST against the supply of goods or services to SEZ unit or SEZ developer. The consumables you are referring to obviously falls under the category of supply of goods and hence exemption from paying IGST is available to you if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... you execute LUT . - Reply By KASTURI SETHI - The Reply = Sh.Bhaskat Rao ji. Thanks for completing my reply as well as enrichment of my knowledge. - Reply By Manish Tailor - The Reply = Sir Gorantla Bhaskar Rao KASTURI SETHI, Respect your knowledge and hope I will clear more things for me as well..... Many thanks for clarity on consumables. Now, The thing is the officer who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is deputed at SEZ unit is sharing his words that no one can get Tax exemption against LUT on such kind of items ( Biscuits, paper plates, and house kipping materials, i.e. clerical chemical and washroom paper napkins). What I should do clear these things... Is here any rule or clause for such theory. Happy to discuss on call if possible.... Mobile:- +91-9672688111 Ph..-: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0141 711 4099 - SEZ Provision for consumption at SEZ on GST - Query Started By: - Manish Tailor Dated:- 12-10-2017 Central Excise - Got 6 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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