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Issue ID : 115993
- 0 -

GST on Supply in SEZ in case of Bill to Ship to transactions

Date 07 Feb 2020
Replies5 Answers
Views 4956 Views
Asked By

A got contract from SEZ unit for supply and erection of factory shed within SEZ area. A gives sub contract to B. Both A and B located outside SEZ area. Now the query is A wants B to Supply goods and services directly into SEZ area using Bill to Ship to Transactions without payment of IGST under zero rated supply.

So whether is it possible according to GST law for B to supply to A as Consignee and Delivery at SEZ unit without payment of IGST ?? or B have to pay CGST - SGST.

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- 0
Replied on Feb 8, 2020
1.

"Bill to -ship to" is not applicable in this scenario. It is inter-State supply of service.A should pay IGST and claim refund.

- 0
Replied on Feb 8, 2020
2.

CAN 'B' SUPPLY WITHOUT IGST CONSIDERING PLACE OF SUPPLY PROVISIONS AS SERVICE SUPPLIED TO SEZ UNIT AND RELATED TO IMMOVABLE PROPERTY. BECAUSE

Generally, the place of supply of services is the location of the service recipient.

Special provisions have been made to determine the place of supply for the following services:

Services related to immovable property

- 0
Replied on Feb 9, 2020
3.

Answer is 'NO'.Sub-contractor is an agent of main contractor. Sub-contractor works for and on behalf of main contactor. Hence SEZ unit is concerned with A only.

- 0
Replied on May 28, 2020
4.

In our view, if terms of contract/agreement allows subcontractor to supply of goods for installation/erection in SEZ Unit/Developer then the Subcontractor will definitely supply the goods on LUT without charging of IGST, if such work duly falls under the authorized operations of SEZ Unit or Developer.

- 0
Replied on May 28, 2020
5.

This transaction would be a direct supply of goods and service by the subcontractor.

Old Query - New Comments are closed.

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