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?

AI Summary

Goods to FTWZ should be reported as zero-rated in GST returns, confirming its SEZ status under SEZ Act. Goods supplied to a Free Trade and Warehousing Zone (FTWZ) without GST payment should be reported as zero-rated supplies in the GST return. FTWZ is classified as a Special Economic Zone (SEZ) under the SEZ Act, which allows for zero-rated supply classification. This classification is confirmed by responses in a discussion forum, highlighting FTWZ's special SEZ status and the applicable tax treatment for goods supplied to such zones.