https://www.taxtmi.com/forum/issue?id=109616 Whether Central Sales Tax (CST) applies to sales by a Special Economic Zone unit to the Domestic Tariff Area is disputed: one view treats SEZs as foreign territory so CST is not applicable; another suggests CST may be chargeable or authorities may require payment of Special Additional Duty (SAD). An administrative stance treats SEZ-to-DTA clearances as import-like, applying customs duties including SAD in lieu of separate CST/LST. en-us Mon, 28 Dec 2015 11:33:27 +0530 Thu, 23 Jan 2025 15:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109616 Whether Central Sales Tax (CST) applies to sales by a Special Economic Zone unit to the Domestic Tariff Area is disputed: one view treats SEZs as foreign territory so CST is not applicable; another suggests CST may be chargeable or authorities may require payment of Special Additional Duty (SAD). An administrative stance treats SEZ-to-DTA clearances as import-like, applying customs duties including SAD in lieu of separate CST/LST. Discussion-Forum VAT / Sales Tax Mon, 28 Dec 2015 11:33:27 +0530 https://www.taxtmi.com/forum/issue?id=109616