How to GST get exemption for diesel purchase in SEZ from domestic.
Dear Sir,
We have purchase diesel from domestic area for authorised operation purpose in SEZ.
how to get GST exemption for the same.
GST Exemption for Diesel in SEZ: Requires Dealer Disclaimer and SEZ Officer Certificate; Diesel Not Under GST. A user inquired about obtaining GST exemption for diesel purchased for operations in a Special Economic Zone (SEZ). One respondent explained that diesel purchases for SEZ operations are treated as exports, allowing either the dealer or the purchaser to apply for a tax refund. To apply, a disclaimer certificate from the dealer and a certificate from the SEZ's authorized officer are required. Another respondent noted that diesel is not covered under GST, as it falls under the Central Excise Act and Central Excise Tariff Act, indicating that GST exemption may not apply. (AI Summary)
Goods and Services Tax - GST