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Whether supplies to SEZ unit under CT-1 (Merchant export \ Third party export) allowed?, Central Excise

Issue Id: - 107684
Dated: 11-12-2014
By:- Yatin Bhopi

Whether supplies to SEZ unit under CT-1 (Merchant export \ Third party export) allowed?


  • Contents

Dear experts

One of our customer (merchant exporter) wish to export the goods to SEZ unit without payment of excise duty. He has executed the bond with his excise office. He will issue the CT-1 form to us, against this CT-1 from we will supply the goods to SEZ unit.

Please let know:

Whether CT-1 procedure or merchant export procedure is applicable to supplying goods to SEZ unit also?

Posts / Replies

Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 12-12-2014
By:- Yatin Bhopi

Dear all

We have hold the clearance to SEZ unit against form CT-1. Can anyone share the knowledge on the issue.


2 Dated: 12-12-2014
By:- Naveed S

Yes sir, you can go ahead for supply of goods to SEZ units under the CT-1 procedure as well as by merchant exporter.


3 Dated: 13-12-2014
By:- MUKUND THAKKAR

Sir,

In addition of the same. please note that local tax will be applicable to your buyer according to me. you have two option when raised the invoices. 1) either you can putting the name of your buyer and same has shown local address so sales tax dept may be recover taxes from you.

second option you can show buyer and consignee. buyer to local address and consignee as a SEZ address. in both cases you have to have charge sales tax.


Page: 1

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