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    <title>Whether supplies to SEZ unit under CT-1 (Merchant export \ Third party export) allowed?</title>
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    <description>Supplies to a SEZ unit may be cleared without excise duty where the supplier has executed the required bond and supplies are effected against a CT-1 form; the merchant export route is also available. Local sales tax consequences arise for the buyer and invoicing choices (local buyer address or buyer with SEZ consignee) affect tax recovery and compliance.</description>
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    <pubDate>Thu, 11 Dec 2014 11:38:26 +0530</pubDate>
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      <link>https://www.taxtmi.com/forum/issue?id=107684</link>
      <description>Supplies to a SEZ unit may be cleared without excise duty where the supplier has executed the required bond and supplies are effected against a CT-1 form; the merchant export route is also available. Local sales tax consequences arise for the buyer and invoicing choices (local buyer address or buyer with SEZ consignee) affect tax recovery and compliance.</description>
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