DTA to DTA To SEZ Supply

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..... DTA to DTA To SEZ Supply
Query (Issue) Started By: - SUDHIRKUMAR SHAH Dated:- 13-3-2024 Last Reply Date:- 26-3-2024 Goods and Services Tax - GST
Got 5 Replies
GST
One of my client is supplying steel in SEZ. He is purchasing from from Manufacturer for further supply to SEZ. In this case is it possible to purchase without payment of GST ? Reply By Ganeshan Kalyani: The Reply: In my vi .....

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..... ew, you can avail the benefit of Notification no. 41/2017- IGST on merchant exporter. Reply By ASHOK PATRA: The Reply: Whether such sale will be subject to Customs duty as applicable in case of DTA sales from SEZ? Reply By Shilpi Jain: The Reply: This purchase cannot be made by the DTA without payment of tax. Also this would not be covered under the merchant export notification and will not b .....

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..... e eligible for the reduced rate of GST. You can any way take credit of GST charged by vendor and apply for refund in case you cannot utilise it Reply By Shilpi Jain: The Reply: Supply to SEZ will not be liable to customs duty Reply By KALLESHAMURTHY MURTHY: The Reply: Dear Sir, Purchase from a DTA is a different transaction whether intended to sell to a SEZ sector, Export supply, or otherwi .....

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..... se. The manufacturer cannot supply goods without collecting applicable taxes. The Purchaser can avail ITC or get the refund of such tax paid if supplies effected under zero rated taxes. DTA cannot purchase without payment of tax on purchases. This is my personal opinion.
Discussion Forum - Knowledge Sharing .....

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