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

[Padmanathan KV]

Ajay Ji,

I am not able to place exactly where an exemption from e-way is given for movement within same SEZ. can you please elaborate your stand?

[ajay chharia]

Padamnathan ji

sub clause (h) of clause 14 of notification no.12/2018-Central Tax dated 7th March ,2018 is as under:

(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-

(h) where the goods are being transported-

(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or

(ii) under customs supervision or under customs seal;

As point (ii), when movement is within a container freight station to a customs port, airport, air cargo complex and land customs station or under customs supervision , e way bill is not required.

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 like airport or custom port.

This is my viewpoint,, purpose of query is to find whether this view is correct or you have different stand

Regards

[Shilpi Jain]

Though SEZ is a bonded premises I do not see how it falls in the exemption provided in the rules in GST.

[ajay chharia]

Dear Shilpi ji

Refer Clause (h) of Notification No. 12/2018 – Central Tax dated 7th march 2018

(h) where the goods are being transported-

(i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or

(ii) under customs supervision or under customs seal;

In my opinion when goods moves within SEZ boundary, it is always treated as under custom supervision ,hence E- way bill not required.

Different view are welcome

Regards

AI Summary

E-way bill exemption: movements within an SEZ treated as under customs supervision may not require an e-way bill. The question is whether intra-SEZ movement requires an e-way bill. One view invokes Notification No. 12/2018 clause 14(h) exempting goods transported under customs bond or under customs supervision; combined with the deeming provision in Section 53(2) of the SEZ Act that makes SEZs bonded premises, this view concludes intra-SEZ movements are under customs supervision and thus do not require an e-way bill. A contrary view doubts that the GST exemption as worded applies to SEZ internal transfers.