Supply to FTWZ

[Kaustubh Karandikar]

Goods supplied without payment of GST to FTWZ. In the GST Return this supply has to be shown as B2B or B2CL or Export or NIL Rated Supplies or Exempted ( Other than NIL Rated / Non GST ) or Non GST Supplies?

[Shilpi Jain]

FTWZ is an SEZ unit as per the SEZ Act. To be shown as zero-rate supply

[KASTURI SETHI]

FTWZ is a special category of SEZ. as per FAQ.

AI Summary

Zero-rated supply: supplies to FTWZ qualify as zero-rated under GST and should be reported accordingly.
Supplies to a Free Trade Warehousing Zone (FTWZ) are to be treated as zero-rated supplies under GST because FTWZ is identified as an SEZ unit or a special SEZ category, and therefore such transactions must be reported in GST returns under the zero-rated/exports category rather than as B2B, B2CL, nil rated, exempt, or non GST supplies.