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

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.