GST Registration - Supply from SEZ non processing area

[Krishnamurthy V]

Sir / Madam

An SEZ developer intends to supply certain services from non processing area to DTA units located within the State.

In order to charge CGST/SGST,

a) with his existing registration as SEZ developer, can he supply services and charge CGST/SGST ?

b) is it necessary to take separate registration from a place outside the SEZ area just for the purpose of issuing invoice with CGST/SGST.

Kindly guide me with relevant legal provisions please.

AI Summary

SEZ Developer Queries Need for Separate Registration to Charge CGST/SGST for Services to DTA Units An SEZ developer seeks guidance on whether they can supply services such as manpower and employee transportation from a non-processing area to DTA units within the state and charge CGST/SGST using their existing SEZ registration. They question if a separate registration outside the SEZ is necessary for invoicing with CGST/SGST. One respondent suggests no separate registration is needed, indicating IGST may apply, but lacks authoritative confirmation. Another advises verifying if the services are for authorized use.