17 January 2018
We are public sector undertaking buying some of the item from supplier situated in SEZ which is required for our production to sell that to domestic customer. Please let me know about custom duty applicability on this purchase and the rate.
17 January 2018
All Goods and Services provided from a unit operating from SEZ to a business in Domestic Tariff Area (DTA) is considered as an import. Accordingly, Basic Customs Duty (BCD) and IGST is applicable. Rate is based on the goods procured.