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TMI BlogSEZ sale to EOU unitX X X X Extracts X X X X X X X X Extracts X X X X ..... SEZ sale to EOU unit X X X X Extracts X X X X X X X X Extracts X X X X ..... Your quick reply will help us. Thank you Rajan Reply By KASTURI SETHI: The Reply: 1. Sale from SEZ unit to EOU is deemed import. Section 53 of the SEZ Act, 2005 provides that the Special Economic Zone shall be deemed outside the Customs territory of India for the purpose of undertaking the authorized operations.Hence, the goods cleared from SEZ to DTA, is deemed import to India and is exigib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to Customs duty under Customs Tariff Act, 1975, which includes IGST. Section 3(7) of the said Act placed below :- Section 3(7) of Customs Tariff Act provides that "any article which is imported into India shall, in addition, be liable to Integrated Tax at such rate, not exceeding forty per cent. as is leviable under Section 5 of the Integrated Goods and Services Tax Act, 2017 on a like article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on its supply in India, on the value of the imported article as determined under sub-section (8). Reply By rajan gopal: The Reply: Sir Thank you for your clarification Reply By KASTURI SETHI: The Reply: Additional information linked to your reply EOU is like any other supplier under GST and all the provisions of the GST Acts will apply. The benefit of Basic Customs Duty exemption on imports ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is available to EOU.
Reply By raghunandhaanan r vi:
The Reply:
Sir,
Supply from SEZ to DTA is termed as " Sales in DTA"
Buyer in DTA or SEZ unit on behalf of DTA shall file bill of entry with SEZ Customs
Customs duty/ Restrictions/ conditions as applicable to notmal import will apply
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