Applicability of VAT or CST - Sez unit

[madhavvan n]

A Unit in SEZ wants to sellits products manufactured in SEZ in domestic tariff area whether the unit has to charge VAT if it sells locally or CST if it sells interstate pls calrify and let me know circular / notification

AI Summary

SEZ Unit Sales to Domestic Tariff Area: Apply Local VAT for In-State Transactions Unless Exempted A query was raised regarding whether a Special Economic Zone (SEZ) unit should apply Value Added Tax (VAT) or Central Sales Tax (CST) when selling products manufactured in the SEZ to the domestic tariff area (DTA). The response provided clarified that if the sale occurs within the same state, it should be treated as a local sale and subject to local VAT, unless there is an applicable exemption.