We as a DTA unit has supplied goods to SeZ unit, and on behalf of us SeZ has exported the goods without payment of igst as shown as under bond or lut.
But we as an DTA unit are not covered under bond or lut.
what could be the complications or legal compliances ?
why cannot sez unit mention igst amt. ,??
Sez unit are not considered as part of India & as per Section 16 of IGST Act supply to Sez is treated as Zero Rated sale (Export) . So supply of Goods from DTA to Sez attracts IGST , & if such goods which procure by sez unit is cover under their operative Activity, is Not liable to pay IGST amount therein (As per Notification 15/2017 IGST (R))
As per Notification 37/2017 CT the DTA can supply to Sez under LUT & can claim refund on unutilized ITC (As per Section 54)
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