VAT on SEZ unit, VAT + CST

[Girish Mani]

Please advise whether CST is levieble on sale by SEZ Unit to DTA under inter state trade course

REgards

Girish Mani

Posts / Replies

[Ganeshan Kalyani]

SEZ - Special Economic Zone is treated as if it is a foreign country within India. Such units receive tax incentives. One such benefit is CST. CST is not applicable on SEZ sale.

[MUKUND THAKKAR]

CST is chargable according to me if goods celared from SEZ to DTA, other wise may be time of audit dept may ask to pay 4%SAD.

[MARIAPPAN GOVINDARAJAN]

I think that the views of Shri Mukund is correct.

[Ganeshan Kalyani]

Thanks for information.

[PARTHASARATHY V]

While clearing SEZ to DTA it will be treated as Imports from other countries, hence all customs duties will be applicable including SAD. (SAD in lieu of CST/LST). Hence no CST / LST chargeable separately.

[Ganeshan Kalyani]

Thank you sir.