Export to SEZ under claim of rebate

[SNEHAL SHAH]

R/sir,

We have supplied 40% of material at SEZ premises and in future this % will be increse up to 60% .

Our Cenvat balance also increse so for get financial benifit we want to supplied this material under claim of rebate .

Please guide us what documents required with notification related .

Is it Bill of export require for supplied material under rebate claim ?

Advance thanks for provide reply us .

Thanks ,

SNEHAL SHAH

[Mahir S]

DTA unit will clear goods under ARE-1 on payment of duty under claim of rebate, as per normal export procedure.

Copy of ARE-1 and Bill of export, with an endorsement by the authorized officer of SEZ shall be the main documents required for filing rebate claim. The other documents and procedures shall be the same as per the normal export procedure

[YAGAY andSUN]

Dear Snehal,

Before, supplying any goods to units/developer, in/of, SEZ, from DTA units, we hereby advise, please go through Rule 30 of the SEZ Rules, 2006 as amended from time to time.

Regards

Team YAGAY and SUN

(Management and Indirect Tax Consultants)

[SHAHID HASHMI]

The rebate under Rule 18 of the Central Excise rules, 2002. is admissible for supplies made from DTA to SEZ. The movement of goods from the place of manufacture to the SEZ shall be (i) on the basis of ARE1 (in cases where export entitlements are not availed); (ii) on the basis of ARE 1 and Bill of Export (in cases where export entitlements are availed) .

From the above it is cleared that if exporter availe the benefit of export entitlement i.e supplied of the goods under custom duty draw back or advance license scheme, it is mandatory for rebate claim that exporter submit the docuements i.e. Original and duplicate copy of ARE 1 duly endorsed by Custom authority of SEZ along with bill of export, post removal freight bill, copy of excise invoice and proof of reversal of duty (RG 23 A part - II). In other case, ,if exporter does nota vail the benefit of export entitlement( i.e not supplied of the goods under custom duty draw back or advance license scheme). Then exporter can file the rebate claim without bill of export. Follow the Judgment reported in citation 2012(284)E.L.T. 137 (G.O.I) GOVERNMENT OF INDIA vs.ROHIT POLY PRODUCT PVT. LTD/ KEI Industries Ltd. =2013 (2) TMI 57.

The other documents and procedures shall be the same as per the above said export procedure.

[Guest]

It not mandatory to have Bill of Export for claiming rebate on supplies to SEZ. refer blog www.indiataxfin.com for regular updates on taxes

[JITENDER THAREJA]

NO THERE IS NOT EXPORT BILL REQUIRED UNDER REBATE CLAIM

AI Summary

Rebate on DTA-to-SEZ supplies: Bill of Export required only if export entitlements are availed per procedure. Rebate on supplies from DTA to SEZ is admissible. Movement is on ARE-1 and, if export entitlements are availed, also on Bill of Export. When entitlements are availed, rebate claims require original and duplicate ARE-1 endorsed by SEZ customs, Bill of Export, post removal freight bill, excise invoice and proof of duty reversal; if entitlements are not availed, Bill of Export is not mandatory.