TaxTMI 
TaxTMI 
Dear Sir,
We have imported and bonded the goods to be used at our Maharashtra Plant & now we want to transfer these bonded goods to our own SEZ location in Gujrat.
Kindly suggest a procedure & document requirements.
Regards,
Parag Shetye
TRANSFER OF GOODS FROM BONDED WAREHOUSE TO OUR OWN SEZ UNIT
16 Nov 2018 
3 Replies 
9265 Views Asked by
IGST exemption: supplies from bonded warehouse to SEZ treated as import; invoice must show IGST as zero.
Transfer of goods from a customs bonded warehouse to an SEZ unit is treated as an import by the SEZ; Rule 38 (which covers transfers between SEZ units) is not applicable. A customs notification exempts IGST on goods imported by an SEZ unit or developer for authorised operations. The supplier must raise an invoice/delivery note stating the goods' value and showing IGST as zero to reflect the exemption and comply with customs requirements. (AI Summary)
Transfer of goods from a customs bonded warehouse to an SEZ unit is treated as an import by the SEZ; Rule 38 (which covers transfers between SEZ units) is not applicable. A customs notification exempts IGST on goods imported by an SEZ unit or developer for authorised operations. The supplier must raise an invoice/delivery note stating the goods' value and showing IGST as zero to reflect the exemption and comply with customs requirements. (AI Summary)