Form H - SEZ to 100% EOU

[Raja krishnan]

Dear Experts,

'A' is a SEZ unit, supply/sales of finished goods to a 100% EOU, is here in after refer 'B'.

Now 'A' is advise to 'B' to provide & submit Form H, for the above sales transaction, is it correct one under TNVAT act.

Please reply.

AI Summary

Form H Required for SEZ Unit Supplying to 100% EOU Under TNVAT Act to Prevent Revenue Leakage A SEZ unit, referred to as 'A,' is supplying finished goods to a 100% EOU, referred to as 'B.' 'A' has advised 'B' to submit Form H for the sales transaction under the TNVAT Act. An expert response from YAGAY and SUN clarifies that Form H is required for the export of goods through a third party. If 'B' exports the goods as such, Form H is necessary. Some states, including Tamil Nadu, require Form H to prevent revenue leakage. The consultants see no issue in providing Form H in this situation.