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Supply to SEZ

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..... Dear Expert We are one of the manufacturer. We have received an order from a contractor of Developer of Special Economic Zone. The contractor appointed by the Developer of SEZ and provided us approval letter My query is whether we can supply to a contractor under excise duty exemption. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Excisable goods can be cleared without paymen .....

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..... t of duty only to a unit located in SEZ or to the Developer of SEZ. You cannot supply excisable goods free of duty to a contractor of the Developer. You can clear the excisable goods on payment of duty stating in the invoice that the Developer is the purchaser bu the consignee is the contractor. The Developer can claim the refund of duty paid from his jurisdictional officer. - Reply By SURESH .....

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..... ASTEKAR - The Reply = Rule 10 of the SEZ Rules is reproduced below for your convenience, in terms of which contractors and sub-contractors are also entitled for duty-free procurement. Special Economic Zones Rules, 2006 10. Permission for procurement of items . - The Approval Committee may permit goods and services to carry on the operati .....

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..... ons authorized under rule 9: Provided that for the Special Economic Zones set up by the Central Government, the goods and services required for the authorized operations may be approved by the Board: Provided further that exemptions, drawbacks and concessions on the goods and services allowed to a Developer or Co-developer, as the case may be, shall also be available to the contractors .....

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..... including sub-contractors appointed by such Developer or Co-developer, and all the documents in such cases shall bear the name of the Developer or Co-developer along with the contractor or sub-contractor and these shall be filed jointly in the name of the Developer or Co-developer and the contractor or sub-contractor, as the case may be: Provided also that the Developer or Co-developer, as .....

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..... the case may be, or the Special Economic Zone Unit shall be responsible and liable for proper utilization of such goods in all cases. SURESH ASTEKAR - Supply to SEZ - Query Started By: - Vivek anandhan Dated:- 8-6-2015 Central Excise - Got 2 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India .....

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..... - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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