Export to SEZ Unit

[Guest]

Dear Sir,

We have received export order from SEZ unit.The price of project is Rs.25 Crore.

Plesae find below dispatch process for export.

• 15 Crore manufacturing item shall be supply directly from our warehouse to SEZ unit.
• 10 Crore bought out item shall be supply directly from our supplier to SEZ unit.

My question is,what was the process to save the excise duty on directly dispatch material from our supplier to SEZ unit on our behalf.

• whether we can issue CT-1  to our supplier or else ?

Kindly provide your expert advice at the earliest.

thanking you.

[YAGAY andSUN]

Kindly refer Rule 30 the SEZ Rules in this regard.  Procedure mentioned in the CT-1 would not worked out in this case, kindly refer Form CT-3.

For saving VAT/CST kindly adopt the procedure as mentioned for E-1 (Transit Sale) under Section 6(2) of the CST Act, 1956.

AI Summary

SEZ dispatch procedure: use SEZ rules and Form CT-3 for direct supplier consignments; CT-1 is unsuitable. Direct consignments to a SEZ unit must use the SEZ-specific dispatch mechanism and Form CT-3; CT-1 is not appropriate. For VAT/CST relief on goods moved in transit to a SEZ, adopt the transit-sale declaration (E-1) mechanism under the central sales tax framework to obtain VAT/CST relief for inter-state supplier-to-SEZ consignments.