Sale to SEZ unit by an unregistered trader

[Ramachandran and Ramachandran Associates Subramanian]

Can a trader, who is not registered under central Excise Act,1944, supply goods to a unit located in a SEZ as “deemed export” on  ARE-1 without charging excise duty ?. If it is not possible to supply on  ARE-1 then what is the procedure to be adopted by a trader for supply to SEZ without charging duty.

AI Summary

Unregistered traders supplying to SEZ units must follow Rule 30 and file a bill of export for deemed export benefits. A query was raised regarding whether an unregistered trader can supply goods to a Special Economic Zone (SEZ) unit as 'deemed export' on ARE-1 without charging excise duty. The response advised checking Rule 30 of the SEZ Rules. It was suggested that the unregistered dealer must file a bill of export and have it endorsed by the jurisdictional development commissioner or officer to benefit from deemed export status.