04 March 2012
we had a unit in SEZ Surat please advise if we sale a goods to DTA unit in Interstate trade course or other SEZ unit is there any VAT liability because since 01.04.2008 the guj govt announced zero rated tax on sez sales and purchase pls advise
06 March 2012
Sales by SEZ unit into Domestic Tariff area will be considered as Imports into India. Hence it will attract Import Duties ( Duties will be calculated as per Foreign trade policy ). Hence there is no role for VAT.
Sales by one SEZ unit to another is called inter unit transfer ( either in same SEZ or other SEZ) , it will not attract any duites or VAT.
06 March 2012
Refer to Para 6.13 (a) of foreign Trade Policy 2009-2014 "Transfer of Manufactured Goods from one EOU/EHTP/STP/BTP unit to Another EPU/EHTP/STP/BTP unit is allowed with the prior intimation to Concerned DC and custom Authorities.
follwing procedure of in bond movement of goods. transfer of manufactured goods shall also be allowed from these unit to SEZ developer or unit following procedure prescribed in SEZ rules 2006.
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