Bill To Ship To Transactions

[Kaustubh Karandikar]

If ‘Bill To’ is outside India and ‘Ship To’ is to an SEZ unit, will the transaction be treated as B2B or Export?

[Ganeshan Kalyani]

Export

[Amit Agrawal]

It is not a zero-rated supply under Section 16 (1) of the IGST Act, 2017.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

AI Summary

Export classification: billing outside India with delivery to an SEZ may not qualify for zero-rating under IGST rules.
The query considers whether transactions with the invoice party outside India and delivery to an SEZ unit qualify as export; one view treats them as export while another contends they are not a zero-rated supply under the IGST zero-rating framework, recorded as advisory opinions rather than definitive legal advice.