TaxTMI 
TaxTMI 
Please advise whether CST is levieble on sale by SEZ Unit to DTA under inter state trade course
REgards
Girish Mani
VAT on SEZ unit
28 Dec 2015 
6 Replies 
1693 Views Asked by
CST applicability on SEZ-to-DTA sales: treated as imports so customs duties including SAD apply, not separate CST.
Whether Central Sales Tax (CST) applies to sales by a Special Economic Zone unit to the Domestic Tariff Area is disputed: one view treats SEZs as foreign territory so CST is not applicable; another suggests CST may be chargeable or authorities may require payment of Special Additional Duty (SAD). An administrative stance treats SEZ-to-DTA clearances as import-like, applying customs duties including SAD in lieu of separate CST/LST. (AI Summary)
Whether Central Sales Tax (CST) applies to sales by a Special Economic Zone unit to the Domestic Tariff Area is disputed: one view treats SEZs as foreign territory so CST is not applicable; another suggests CST may be chargeable or authorities may require payment of Special Additional Duty (SAD). An administrative stance treats SEZ-to-DTA clearances as import-like, applying customs duties including SAD in lieu of separate CST/LST. (AI Summary)