DTA to DTA To SEZ Supply

[SUDHIRKUMAR SHAH]

One of my client is supplying steel in SEZ. He is purchasing from from Manufacturer for further supply to SEZ. In this case is it possible to purchase without payment of GST ?

AI Summary

Steel Supplier to SEZ Must Pay GST; Can Claim Input Tax Credit or Refund for Zero-Rated Supplies A client is supplying steel to a Special Economic Zone (SEZ) and queries whether they can purchase from a manufacturer without paying Goods and Services Tax (GST). Responses indicate that while a merchant exporter notification might offer benefits, the purchase cannot be made without paying tax. The purchaser can claim Input Tax Credit (ITC) or apply for a refund if the supply is zero-rated. It is clarified that sales to SEZ are not subject to customs duty, and the manufacturer must collect applicable taxes.