E1/EII txn with SEZ customer

[Guest]

hi

if sale is made through third party to a SEZ customer.

EI/EII is applicable?

CST is exempted under SEZ docs?

regds

 

rakesh roushan

[Ramanujam Varadarajan]

CST is exempt on sale to SEZ based on Form I.  Thus in case of E1/EII transactions, the person effecting the sale has to obtain E1/EII from his seller and obtain Form I from the SEZ unit.

AI Summary

SEZ Sales Through Third Party: CST Exemption Requires Form I and E1/EII for EI/EII Transactions. A query was raised about the applicability of EI/EII transactions and CST exemption when sales are made through a third party to a Special Economic Zone (SEZ) customer. The response clarified that Central Sales Tax (CST) is exempt for sales to SEZ customers when Form I is provided. In EI/EII transactions, the seller must obtain E1/EII from their supplier and Form I from the SEZ unit to qualify for the exemption.