TaxTMI 
TaxTMI 
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
SEZ UNIT MEIS LICENCE SALE IN DTA MARKET
22 Oct 2019 
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Customs duty may attach to MEIS scrip sales into domestic market; buyer/importer typically bears the liability under SEZ rules.
Sale of an MEIS duty credit scrip into the DTA may attract customs duty if the scrip is characterised as "goods" under the Customs Act; MEIS scrips are usable for specified customs duties but not for GST or GST cess. Any customs duty on removal from SEZ to DTA is payable in practice by the acquiring party treated as importer, and SEZ-DTA transfers are distinct from "deemed export" treatments under the foreign trade policy. (AI Summary)
Sale of an MEIS duty credit scrip into the DTA may attract customs duty if the scrip is characterised as "goods" under the Customs Act; MEIS scrips are usable for specified customs duties but not for GST or GST cess. Any customs duty on removal from SEZ to DTA is payable in practice by the acquiring party treated as importer, and SEZ-DTA transfers are distinct from "deemed export" treatments under the foreign trade policy. (AI Summary)