TaxTMI 
TaxTMI 
Registered person of Ahmedabad (Gujarat) place an order to SEZ unit in Kandala (Gujarat). Ahmedabad person without bringing goods to Ahmedabad directly export goods to his customer out side India. So he has not filied Bill of Entry for home consumption. What will be GST implication in transaction between Ahmedabad unit and SEZ unit.
Export from SEZ
27 Apr 2020 
11 Replies 
2053 Views Asked by
Zero-rated supply applies where goods are exported directly from an SEZ, subject to proper invoice and documentation.
Direct shipments from an SEZ to a foreign buyer are treated as zero-rated supply with an invoice naming the SEZ as supplier and export documentation required. If the SEZ acted on behalf of the domestic purchaser and received consideration, the transaction could be a deemed import of service subject to the Reverse Charge Mechanism. Separately, purchases from an SEZ that are moved into the domestic tariff area require a Bill of Entry with duties paid to avoid recovery and penalties. (AI Summary)
Direct shipments from an SEZ to a foreign buyer are treated as zero-rated supply with an invoice naming the SEZ as supplier and export documentation required. If the SEZ acted on behalf of the domestic purchaser and received consideration, the transaction could be a deemed import of service subject to the Reverse Charge Mechanism. Separately, purchases from an SEZ that are moved into the domestic tariff area require a Bill of Entry with duties paid to avoid recovery and penalties. (AI Summary)