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.
Guidance on SEZ Export: Use Rule 30, Form CT-3 for Excise Savings; E-1 Procedure for VAT/CST Benefits. A query was raised about exporting to a Special Economic Zone (SEZ) unit, involving a project valued at Rs. 25 Crore. The dispatch process includes Rs. 15 Crore of manufactured items from the warehouse and Rs. 10 Crore of bought-out items from a supplier, both directed to the SEZ unit. The inquiry focused on saving excise duty for direct dispatches from the supplier. The response advised referring to Rule 30 of the SEZ Rules and using Form CT-3 instead of CT-1. For VAT/CST savings, the E-1 (Transit Sale) procedure under Section 6(2) of the CST Act, 1956, was recommended. (AI Summary)
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