GST Imlication on warehousing services in SEZ units

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Dear Sirs

We are SEZ units and having warehouse in SEZ Area. we have store the cargo of one of our client who is outside india. This cargo is imported into india and will be handed over to CHA. Invoicing and receipt of the same are in foreign currency. is warehousing service taxable or to be considered as a export/zero rated?

AI Summary

GST on SEZ Warehousing Services: Taxable in India Despite Foreign Currency Billing, Not Considered Export. A discussion on the GST implications for warehousing services provided by Special Economic Zone (SEZ) units. The query involves whether such services, when invoiced in foreign currency to a client outside India, are taxable or considered export/zero-rated. Responses clarify that warehousing services provided to importers in India are taxable under the IGST Act, regardless of payment currency. It is emphasized that services provided to a domestic territory unit are not treated as exports, and the transaction remains taxable as per the GST provisions. The discussion includes references to relevant legal sections and notifications.