Sale to SEZ unit by an unregistered trader, VAT + CST

[Ramachandran and Ramachandran Associates Subramanian]

Can a trader, who is not registered under central Excise Act,1944, supply goods to a unit located in a SEZ as “deemed export” on  ARE-1 without charging excise duty ?. If it is not possible to supply on  ARE-1 then what is the procedure to be adopted by a trader for supply to SEZ without charging duty.

Posts / Replies

[Pradeep Khatri]

Dear Sir,

Please check the Rule 30 of the SEZ Rules in this regards.  The unregistered dealer would have to file a bill of export before dispacthing the material to SEZ and get it endorsed from the jurisdictional development commissioner/officer (as the case may be) to avail the benefits of Deemed Export.

Regards

Pradeep Khatri