4 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 10 March 2018
As per Clause (b) of Sub-section (5) of section 7 of IGST Act 2017: supply of goods or services or both to or by a SEZ developer or SEZ unit shall be treated as if such supply is in the nature of inter-state supply.
2. Further Section 16 of IGST ACT states that:
(1) 'zero rated supply' means any of the following supplies of goods or services or both, namely:-
(a) export of goods or services or both; or
(b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.
in short sale to Sez unit treated as export , IGST is to be charged , whether it is within state, the refund can be claim for the IGSt being charged or no igst if LuT is filed
2. Further Section 16 of IGST ACT states that:
(1) 'zero rated supply' means any of the following supplies of goods or services or both, namely:-
(a) export of goods or services or both; or
(b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.
in short sale to Sez unit treated as export , IGST is to be charged , whether it is within state, the refund can be claim for the IGSt being charged or no igst if LuT is filed
Mondira Saha
(GST)
(3925 Points)
Replied 10 March 2018
tere is a point in sez
if you sale to sez party then you have to pay Igst ( with pay or without pay ) in column zero rated supply you can sett off this liability with your ITC
after it you have to file this invoice in export gstr 1 then you can claim your ITC by filling RFD -01
if you sale to sez party then you have to pay Igst ( with pay or without pay ) in column zero rated supply you can sett off this liability with your ITC
after it you have to file this invoice in export gstr 1 then you can claim your ITC by filling RFD -01
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