Dear sir, if a person in DTA receives goods from SEZ is he required to pay IGST and csutoms duty?
Supply of goods by sez
(Guest)
2 Replies
Rohit Tibrewal
(Student & Senior Accountant)
(3193 Points)
Replied 09 September 2018
When a SEZ supplies goods or services or both to any one, it will be considered to be a regular inter-state supply and will attract IGST. The exception to this is, when a SEZ supplies goods or services or both to a Domestic Tariff Area (DTA), this will be considered as an export to DTA (Which is exempt for the SEZ) and customs duties and other Import duties will be payable by the person receiving these supplies in DTA.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 09 September 2018
Any supply from SEZ Unit to DTA shall be treated as Imports and would be taxable under Reverse Charge Basis at the end of the recipient.
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