TaxTMI 
TaxTMI 
Dear Sir,
We have purchase diesel from domestic area for authorised operation purpose in SEZ.
how to get GST exemption for the same.
How to GST get exemption for diesel purchase in SEZ from domestic.
28 Feb 2019 
3 Replies 
3322 Views Asked by
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. (AI Summary)
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. (AI Summary)