TaxTMI 
TaxTMI 
I am working in SEZ Developers company and we have our own canteen for our employees where generating food waste which needs to be sent to outside through vendor.
My question is whether gate pass is applicable for sending food waste or not.
Gate pass applicability for sending food waste from SEZ
26 Feb 2026 
4 Replies 
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SEZ clearance: movement of food waste requires a documented gate pass or delivery challan despite no GST supply.
Food waste sent from an SEZ to the Domestic Tariff Area without consideration is not a supply under GST, but its movement is treated as a clearance under SEZ rules and ordinarily requires documentation such as a gate pass or delivery challan, entries in prescribed records or electronic systems, and retention of vendor acknowledgment; obtain written clarification from the Development Commissioner or Specified Officer before assuming any procedural relaxation. (AI Summary)
Food waste sent from an SEZ to the Domestic Tariff Area without consideration is not a supply under GST, but its movement is treated as a clearance under SEZ rules and ordinarily requires documentation such as a gate pass or delivery challan, entries in prescribed records or electronic systems, and retention of vendor acknowledgment; obtain written clarification from the Development Commissioner or Specified Officer before assuming any procedural relaxation. (AI Summary)