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For same SEZ state

robinghosh (accountant) (180 Points)

14 May 2018

Sale bill raise to party in SEZ. Both r same state.what will be d tax category IGST or SGST CGST?

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4 Replies

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 14 May 2018

CGST & SGST

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robinghosh (accountant) (180 Points)
Replied 16 May 2018

Thank you Mam

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 16 May 2018

Supply of goods or service to SEZ unit will be treated as zero rated supply and per section 16 sub section (b) IGST will be applicable with refund .

You can submit LUT /BOND for supply of goods or service

Please confirm with others also .

surubhi (associate) (24 Points)
Replied 19 May 2018

supply to SEZs is considered zero rated supply as defined in sec 16 of IGST act

* Subject to the provisions of sub-section(5)of sec 17 of CGST act , credit of input tax may be availed for making zero rated supplies , notwithstanding that such supply may be an exempt supply. A registered person making zero rated supplies shall be eligible to claim funds under either of the following options:

a)He may supply goods or services or both under bond or Letter of Undertaking(LoU), subject to such conditions, safeguards and procedure as may be prescribed without payment of integrated tax and claim refund of unutilised input tax credit; or

b) He may supply goods or services or both , subject to such conditions, safeguards and procedure as may be prescribed on payment of integrated tax and claim refund of such tax credit paid on goods or services or both supplied, in accordance with the provisions of sec 54 of CGST act or the rules made there under.