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From sez to deemed export

Vijay Hiran (Consultant) (21 Points)

10 April 2018

We would like to know.

If an SEZ unit sells to a Deemed exported in DTA, the product met for exports, by third party exporter, do SEZ unit have to pay/collect Custom Duty and GST

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1 Replies

CS M Pota (Company Secreatary) (3186 Points)
Replied 10 April 2018

Dear Vijay,

SEZ area is an area which is treated as separate area from the Indian teritorry.Which means any thing suppy to any unit situated in SEZ or anything procured from any unit situated in SEZ will be treated as Direct Export and Direct Import.There is no concept of DEEMED export so Customs procedured and applicable duty will have to be paid.