SEZ UNIT MEIS LICENCE SALE IN DTA MARKET

[PERUMALSAMY KANNAN]

Dear sir, We are in the SEZ Manufacturing unit, and granted MEIS scrip for our export. this scrip sale in DTA market. GST exempted for Scrip sale. As we are SEZ, any sale from SEZ to DTA market applicable custom duty. please clarify whether we can liable to pay custom duty for our MEIS Scrip sale in DTA market

AI Summary

Customs Duty Applies to MEIS Scrips Sold from SEZ to DTA; Buyer Liable for Payment Under SEZ Act An SEZ manufacturing unit inquired about the applicability of customs duty on selling MEIS scrips in the Domestic Tariff Area (DTA) market. The discussion revealed that MEIS duty credit scrips can be used for various duties but not for GST payments. It was clarified that if MEIS scrips are considered goods under the Customs Act, customs import duty applies when sold from SEZ to DTA, with the buyer responsible for payment. The SEZ Act mandates customs duty on goods moved from SEZ to DTA, and such transactions are considered direct exports, not deemed exports.