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.

[KASTURI SETHI]

Sh.Krishnamurthy V,

You have used the words, 'certain services'. What are these services ? It is necessary information for correct reply.

[Krishnamurthy V]

a) Manpower supply

b) Transportation of employees

Thanks

[KASTURI SETHI]

In my view, no separate registration is required. IGST will be applicable. I could not trace out any authority.

[Krishnamurthy V]

Thansk Sir

[YAGAY and SUN]

Please also do check that these services are for authorized use or not.

AI Summary

IGST applicability for SEZ supplies from non processing area: IGST applies and separate external registration not required.
Supplies of manpower and employee transportation by an SEZ developer from a non processing area to DTA units within the State are treated as IGST supplies; a separate registration outside the SEZ solely to issue CGST/SGST invoices is not required, subject to confirmation that the services are for authorized use.