My one of the client is supplying goods to SEZ area so whether he need to generate the way bill or not ? .My client is registered dealer from telangana and sez area is located in gujarat.
Please suggest me the action to be taken.
Chidvilas Batchu (Article student ) (31 Points)
23 January 2018My one of the client is supplying goods to SEZ area so whether he need to generate the way bill or not ? .My client is registered dealer from telangana and sez area is located in gujarat.
Please suggest me the action to be taken.
Valerian Dsouza
(Manager Audit & Taxation)
(413 Points)
Replied 18 April 2018
Supply to SEZ is considered Inter-State Supply under Section 7 of the IGST Act. However, the movement of goods is Intra-State. E-Way Bill does not concern the nature of supply, but only the type of movement.
SEZ located within the state, but there may not be need to generate E-way bill as it does not involve interstate movement of goods.
If the movement of goods to SEZ located in other state boundary( Interstate), E way bill may be necessary.
once e-way bill is implemented for intra state supplies, there will be need to generate e-way bill