TaxTMI 
TaxTMI 
Dear All
Can anyone confirm TCS UNDER SECTION 206C(1) H will be applicable on supply of SEZ Sales and EOU division
TCS UNDER SECTION 206C(1) H
22 Sep 2020 
2 Replies 
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TCS on high-value goods: supplies to SEZ and EOU may be outside charge if treated as exports
Supplies to SEZs are treated as exports and supplies to EOUs as deemed exports; where goods qualify as exported out of India they fall within the statutory exclusion from TCS, so TCS will not apply to such receipts. A contrasting view limits the exclusion to supplies made for authorized end use under export/EOU authorization frameworks. (AI Summary)
Supplies to SEZs are treated as exports and supplies to EOUs as deemed exports; where goods qualify as exported out of India they fall within the statutory exclusion from TCS, so TCS will not apply to such receipts. A contrasting view limits the exclusion to supplies made for authorized end use under export/EOU authorization frameworks. (AI Summary)