TaxTMI 
TaxTMI 
Is Sales tax applicable on DTA sale by SEZ unit??
Sales tax on DTA sale by SEZ
12 Mar 2014 
1 Reply 
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Sales to Domestic Tariff Area: SEZ units must pay customs duty and comply with import licence and valuation rules.
Sales from an SEZ Unit into the Domestic Tariff Area require payment of customs duty and, for manufactured goods, submission of an import licence under the Foreign Trade Policy. Scrap and by products arising in manufacture may be sold in DTA with duties as specified and are generally outside import classification controls unless restricted by central notification. Surplus power transfers into the DTA are subject to duty on consumables and raw materials and require prescribed permissions and approved production norms. Valuation and assessment follow the Customs Act and its rules. (AI Summary)
Sales from an SEZ Unit into the Domestic Tariff Area require payment of customs duty and, for manufactured goods, submission of an import licence under the Foreign Trade Policy. Scrap and by products arising in manufacture may be sold in DTA with duties as specified and are generally outside import classification controls unless restricted by central notification. Surplus power transfers into the DTA are subject to duty on consumables and raw materials and require prescribed permissions and approved production norms. Valuation and assessment follow the Customs Act and its rules. (AI Summary)