Sale from Customs Private Bonded Warehouse to 100%Eou / SEZ - GST applicable or not

[RAMAKRISHNA M]

We are having Customs Private Bonded Warehouse and Items are importing from Italy.

While Selling these imported items from Customs Private Bonded Warehouse to 100%Eou / SEZ - GST applicable or not.

It is like Bonded Warehouse to Bonded Location.

If it is exempted, under which notification.

Kindly share the same.

Thanks & regards,

Ramakrishna.M

AI Summary

Zero-rated supply to SEZ/EOU: supplier may export under bond or pay integrated tax and claim refund.
Supply from a customs bonded warehouse to an SEZ/EOU is zero-rated under IGST: the supplier may export under bond or Letter of Undertaking without payment of integrated tax and claim refund of unutilised input tax credit, or supply on payment of integrated tax and claim refund. For deemed exports, the supplier may claim refund when the recipient does not avail input tax credit and furnishes undertakings. Refund claims must be supported by evidence such as jurisdictional officer acknowledgement or recipient-signed invoice and recipient undertakings as prescribed under the CGST rules.