GST Imlication on warehousing services in SEZ units

[Asked by Guest]

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

Taxability of warehousing services: SEZ units supplying storage to domestic importers are taxable despite foreign payment or invoicing.
Warehousing services by an SEZ unit to an importer located in India are taxable because both supplier and recipient are treated as located in India and the place of supply is in India; payment in foreign currency or by an overseas exporter does not convert the transaction into an export and does not affect taxability.