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GST: Treatment of supplies to and by SEZ units/SEZ developers

As per the IGST Law, supplies of goods and services to or by Special Economic Zone (SEZ) units or SEZ developers will be treated as inter-State supplies. As per the SEZ Act, supply of goods from SEZs are treated as import of goods into India. Accordingly Basic Customs Duty (BCD) & Integrated GST will be levied on such supplies from SEZ units and SEZ developers into DTA.

Supplies of goods and/or services to SEZ units or SEZ developers are to be treated as “zero rated supplies” and the SEZ developer or SEZ unit receiving such zero rated supplies will be given similar treatment as exports (please refer next question for details).

Draft Registration Rules make it mandatory for a SEZ unit or SEZ developer to obtain separate registration as a business vertical distinct from its other units located outside the SEZ.

Read about GSTR1 excel format

View Comments (20)

  • WE SUPPLIED TO SEZ ( KAKKANAD-KERALA),
    FROM KERALA-THRISSUR. THEN WHICH IS THE PLACE OF SUPPLY IN OUR SIDE IF WE ARE SHOWING THAT AS A INTERSTATE SALE.

  • i have received duty paid material form DTA unit .
    Here the unit are same state are different , inter-transfer form DTA unit to SEZ unit.
    if there is any IGST for inter transfer?

  • If , we charge IGST on supplies made to SEZ unit , the SEZ unit have an option to claim input tax credit?

  • what if GTA provides transportation service to SEZ.
    what will be tax provision.
    keep in Mind GTA covered under reverse charge.

  • are exempted IGST & Compensation Cess Rs.400/- per ton of imported Coal for SEZ units on STOCK AND SALE BASIS?
    Please confirm ?

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