Export from SEZ

[SHARAD ANADA]

One query regarding SEZ translation

DTA unit received export order from foreign customer.

DTA unit purchase goods from SEZ and from SEZ unit itself goods are exported by DTA to customer outside India.

What will be GST impact on transaction of sez supply to DTA and what are the formalities to be followed in such transaction.

Pl guide

AI Summary

GST Implications for DTA Units Buying from SEZ Units for Export Orders: SEZ Act Section 48 and IGST Act Section 7(5)(b) Explained. A discussion on the Goods and Services Tax (GST) implications of a transaction involving a Domestic Tariff Area (DTA) unit receiving an export order and purchasing goods from a Special Economic Zone (SEZ) unit, which are then exported to a foreign customer. The query seeks guidance on the GST impact and necessary formalities for such transactions. An advocate responded, stating that sales from SEZ to DTA are considered imports, and procedures under Section 48 of the SEZ Act, in conjunction with Section 7(5)(b) of the IGST Act 2017, would apply.