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

CST exemption requires Form I for sales to SEZ customers; E1/EII documents must be obtained along the supply chain. For sales to SEZ customers routed through a third party, CST exemption is available only on production of Form I from the SEZ unit; intermediaries in E1/EII transactions must obtain the applicable E1/EII documents from their sellers and secure Form I to substantiate the exempt sale.