SEZ Made sale to Merchant Exporter 0.1% Sales - Who has to pay tax

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SEZ Made sale to Merchant Exporter 0.1% Sales - Who has to pay tax
Query (Issue) Started By: - Rajendra Prasad Dated:- 23-10-2019 Last Reply Date:- 29-10-2019 Goods and Services Tax - GST
Got 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Replies
GST
Dear Sir, SEZ made Sale to Merchant Exporter. Who has to pay GST on it. SEZ Unit or Buyer from SEZ unit. Reply By Alkesh Jani: The Reply: Sir, As per your query, my point of vie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... w is, the Notification No. 40/2017-CT (Rate) dated 23.10.2017, is not applicable to Supplies made by SEZ Unit or Developer. As the exemption is extended for "Intra-State" Supply, where as su .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pply made to or by SEZ is Inter-state supply as per Section 7(5)(b) of IGST Act. Further, When supplies are made by SEZ unit to DTA, it is govern by SEZ Act, and said supply will be import for DTA Un .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it. Therefore, SEZ Unit shall supply the said goods to DTA Unit as per SEZ Act and DTA unit may export the said goods and can claim the refund of IGST Paid. Thanks, Reply By Alkesh Jani: The Reply: .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sir, In continuation of reply above, the Notification No.41/2017-IT (Rates) dated 23.10.2017, whereby exemption is provided for "Inter-State" supply of goods, here, the DTA unit will file .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Bill of Entry and can quote for Notification No. for applicable IGST. Thanks
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X