https://www.taxtmi.com/forum/issue?id=113899 The principal issue is whether the supply is zero rated or interstate. Facts: A (India) contracts with B (France); goods delivered to an SEZ unit in AP to D (agent of B) for assembly and later supplied and installed in SEZ Nagpur. A invoices B for the full contract. Commentators conclude it is not an export/zero rated supply because goods remain in India and should be treated as an interstate supply; A should raise the invoice to B rather than to the SEZ unit, with reference made to provision 7(5)(c). en-us Wed, 27 Jun 2018 13:07:14 +0530 Thu, 23 Jan 2025 15:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113899 The principal issue is whether the supply is zero rated or interstate. Facts: A (India) contracts with B (France); goods delivered to an SEZ unit in AP to D (agent of B) for assembly and later supplied and installed in SEZ Nagpur. A invoices B for the full contract. Commentators conclude it is not an export/zero rated supply because goods remain in India and should be treated as an interstate supply; A should raise the invoice to B rather than to the SEZ unit, with reference made to provision 7(5)(c). Discussion-Forum GST Wed, 27 Jun 2018 13:07:14 +0530 https://www.taxtmi.com/forum/issue?id=113899