https://www.taxtmi.com/circulars?id=52607 The circular clarifies that the SAD exemption for goods cleared from SEZ/FTWZ into the DTA is conditional on those goods not being exempt from sales tax/VAT when sold in the DTA. Stock transfers from SEZ/FTWZ to DTA units for self-consumption are not subject to sales tax/VAT and therefore do not meet the condition for exemption; consequently SAD is leviable on such transfers. Field formations should issue trade/public notices and report implementation difficulties to the Board. en-us Mon, 30 Dec 2013 00:00:00 +0530 Mon, 30 Dec 2013 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52607 The circular clarifies that the SAD exemption for goods cleared from SEZ/FTWZ into the DTA is conditional on those goods not being exempt from sales tax/VAT when sold in the DTA. Stock transfers from SEZ/FTWZ to DTA units for self-consumption are not subject to sales tax/VAT and therefore do not meet the condition for exemption; consequently SAD is leviable on such transfers. Field formations should issue trade/public notices and report implementation difficulties to the Board. Circulars Customs Mon, 30 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52607