Composition Scheme

Meghna (Articleship) (131 Points)

19 June 2018

A Dealer registered under composition scheme, can supply goods to Sez unit?

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3 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 19 June 2018

Supply to a SEZ unit is treated as inter-state supply.
- Sec. 7(5) of the IGST Act

Further, a composition dealer cannot make inter-state supply.
- Sec. 10(2) of the CGST Act

Hence, supply to a SEZ unit from a CD is not possible.

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CA S Praveen Kumar Reddy (Chartered Accountant) (2195 Points)
Replied 19 June 2018

Not possible

Vinod Babu (24191 Points)
Replied 19 June 2018

Yes, composition dealer cannot make inter-state supply.

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