How to GST get exemption for diesel purchase in SEZ from domestic.

[Jagdish Maheshwari]

Dear Sir,

We have purchase diesel from domestic area for authorised operation purpose in SEZ.

how to get GST exemption for the same.

[KASTURI SETHI]

You have purchased diesel from dealer for SEZ operations. It is treated as export. Thus dealer has exported to SEZ. Either dealer or you can apply for refund of taxes paid..If you want to apply for refund, obtain disclaimer certificate from dealer. A certificate has also to be produced from the Authosrised Officer Incharge of SEZ unit (A.C./D.C.) to the effect that the goods have been used in authorised operations by the SEZ unit.

[Ganeshan Kalyani]

In my view Diesel is out of GST purview.

[KASTURI SETHI]

Yes. It is out of GST. Petrol and petroleum products are under Central Excise Act and Central Excise Tariff Act.

AI Summary

GST exemption for diesel purchases in SEZs requires export treatment and refund with dealer and SEZ officer certificates. Diesel purchases from the domestic market for authorised SEZ operations are treated as export treatment for GST, allowing the dealer or SEZ unit to apply for a refund of taxes paid, subject to a dealer disclaimer certificate and a certificate from the SEZ authorised officer confirming use in authorised operations. An alternative position noted is that diesel and petroleum products are outside GST and fall under the Central Excise regime.