Clearance to SEZ Units or AA license

[Anish Goyal]

Sir,

We are a private bonded warehouse registered under MOOWR, 2019. We supply to SEZ units or against AA license which are deemed export under GST. Whether we are require to pay BCD and IGST on inputs contained in finished goods supplied to SEZ or against AA? or it will be treated as exports and no need for payment of BCD and IGST.

AI Summary

Zero-rated supply to SEZ: no basic customs duty or IGST on bonded imports, but Advance Authorization supplies attract duty and tax.
Supplies from a private bonded warehouse to SEZ units are treated as zero-rated exports and are not subject to Basic Customs Duty or IGST when imported under MOOWR and supplied to SEZ, subject to compliance; supplies against an Advance Authorization are treated as domestic supplies and attract BCD and IGST, while deemed exports require GST payment by the supplier with possible refund under applicable notifications.