SEZ Provision for consumption at SEZ on GST
Query (Issue) Started By: – Manish Tailor Dated:- 12-10-2017 Last Reply Date:- 13-10-2017 Central Excise
Got 6 Replies
Central Excise
Hi Support,
\nI have two queries:-
\nNumber : – 1
\nCan you please help me out by sharing the provision ACT as per below example.
\nA supplier from state (Rajasthan) is delivering material at SEZ unit which is also in the same state (Rajasthan).
\nThe ship to address is SEZ ( Rajasthan) and bill to address is Alwar ( Rajasthan) of material.
\nShip to (Material Delivery Only)
\nBill to party name
\nSupplier
\nLocation
\nSEZ (Jaipur, Rajasthan)
\nAlwar (Rajasthan)
\nJaipur Rajasthan (Outside SEZ)
\nMy queries are:-
\n * What will be applicable on TAX INVOICE i.e. CGST\/<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ection 16 of IGST Act. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" SEZ Provision for consumption at SEZ on GST Query (Issue) Started By: – Manish Tailor Dated:- 12-10-2017 Last Reply Date:- 13-10-2017 Central ExciseGot 6 RepliesCentral ExciseHi 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) … Continue reading “SEZ Provision for consumption at SEZ on GST”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8192","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8192","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8192"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8192\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n * Supplies made to an SEZ unit or a SEZ developer are zero rated.
\n * The supplies made to an SEZ unit or a SEZ developer can be made in the same manner as supplies made for export:
\n * The option of payment of IGST under claim of refund;
\n * Or Can be done under bond or LUT without payment of any IGST.
\n * The above is my opinion
\nReply By KASTURI SETHI:
\nThe Reply:
\nI support the views of Raja Swaminathan, Sir. LUT is meant for safeguarding Govt. revenue and 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.
\nReply By Manish Tailor:
\nThe Reply:
\nAgreed Sir,
\nCan consumables i.e Biscuits, paper<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n