TaxTMI 
TaxTMI 
A company manufactures goods in SEZ area and sold it to domestic market, in this situation what would be the of duties/taxes (Excise/Custom/VAT) applicability on the purchase of raw material and sale of the finish goods.
Tax applicability for sale from sez to domestic area
06 Feb 2016 
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Duty treatment for SEZ-to-DTA transfers: goods are chargeable to customs duties as per Section 30 timing rules.
Goods removed from a Special Economic Zone to the Domestic Tariff Area are chargeable to customs duties, including anti-dumping and countervailing duties, as leviable when imported; the rate of duty and tariff valuation applicable are those in force on the date of removal, or if not ascertainable, on the date of payment of duty. Section 30 of the SEZ Act is to be read with the SEZ Rules, 2006 concerning domestic clearance procedures. (AI Summary)
Goods removed from a Special Economic Zone to the Domestic Tariff Area are chargeable to customs duties, including anti-dumping and countervailing duties, as leviable when imported; the rate of duty and tariff valuation applicable are those in force on the date of removal, or if not ascertainable, on the date of payment of duty. Section 30 of the SEZ Act is to be read with the SEZ Rules, 2006 concerning domestic clearance procedures. (AI Summary)