e way bill goods movement within same sez

[ajay chharia]

whether E way bill required for movement of goods from one sez unit to other sez unit within same sez.

the Sec 53(2) of SEZ Act, 2005 by virtue of deeming fiction created by this section every sez becomes a bonded premises under the Customs Act, 1962

AI Summary

Debate on E-Way Bill Necessity for Goods Movement Within Same SEZ Under GST, Referencing Notification No. 12/2018-Central Tax. A discussion on whether an e-way bill is required for the movement of goods between units within the same Special Economic Zone (SEZ) under the Goods and Services Tax (GST) framework. One participant argues that, according to Notification No. 12/2018-Central Tax, no e-way bill is needed if goods are transported under customs supervision, as SEZs are deemed bonded premises. Another participant questions this interpretation, suggesting that SEZs may not fall under the specified exemptions. The discussion invites differing viewpoints on the applicability of the notification to SEZs.