Composition Scheme
Meghna (Articleship) (131 Points)
19 June 2018
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.
Vinod Babu
(24191 Points)
Replied 19 June 2018