SEZ sale to EOU unit

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Dear Sir, A SEZ unit executed BLUT (Bond cum LUT) with Development Commissioner. Now this unit has to sale goods to an EOU.So could clarify the below :- 1. Is this sale treated as DTA sale or export ? 2. IGST is applicable or not ? 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 A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ct, 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 exigible 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 Tar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iff 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 on its supply in India, on the value of the imported article as determined under sub-section (8). - Reply By rajan gopal - The Reply = S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ir 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 is available to EOU. - Reply By raghunandhaanan r vi - The Reply = Sir, Supply from SEZ to DTA is termed as Sales in D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... TA 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 Thanks - SEZ sale to EOU unit - Query Started By: - rajan gopal Dated:- 19-10-2019 Customs - Import - Export - Customs - SEZ - Got 4 Replies - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X