Hi Support,
I have two queries:-
Number : - 1
Can you please help me out by sharing the provision ACT as per below example.
A supplier from state (Rajasthan) is delivering material at SEZ unit which is also in the same state (Rajasthan).
The ship to address is SEZ ( Rajasthan) and bill to address is Alwar ( Rajasthan) of material.
Ship to (Material Delivery Only) |
Bill to party name |
Supplier |
|
Location |
SEZ (Jaipur, Rajasthan) |
Alwar (Rajasthan) |
Jaipur Rajasthan (Outside SEZ) |
My queries are:-
- What will be applicable on TAX INVOICE i.e. CGST/SGST or IGST.
- Which SEZ provision will be applicable.
Number : - 2
A company has obtained an LUT registration, now the company is billing at 0% rated to a SEZ Unit against LUT registration number in term of consumables item, repairing and maintance work.
My queries are : -
- Does it really required to be billed at IGST just because of consumables. It mean LUT is worthless.
- If the company is requiring any repairing work OR maintance work then LUT is again worthless.
- Where the LUT will applicable or what does the mean of `GOODS & SUPPLY` used in LUT.
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