TaxTMI 
TaxTMI 
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
Applicability of VAT or CST - Sez unit
27 Jul 2009 
1 Reply 
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VAT applicability: sales from SEZ to domestic tariff area within the same state attract local VAT unless exempt.
Supply of goods manufactured in a Special Economic Zone sold into the Domestic Tariff Area within the same state constitutes a local sale and, unless exempted, is subject to local Value Added Tax rather than Central Sales Tax; interstate transfers would invoke inter state tax treatment. (AI Summary)
Supply of goods manufactured in a Special Economic Zone sold into the Domestic Tariff Area within the same state constitutes a local sale and, unless exempted, is subject to local Value Added Tax rather than Central Sales Tax; interstate transfers would invoke inter state tax treatment. (AI Summary)