https://www.taxtmi.com/forum/issue?id=114318 Transfer of goods from a customs bonded warehouse to an SEZ unit is treated as an import by the SEZ; Rule 38 (which covers transfers between SEZ units) is not applicable. A customs notification exempts IGST on goods imported by an SEZ unit or developer for authorised operations. The supplier must raise an invoice/delivery note stating the goods' value and showing IGST as zero to reflect the exemption and comply with customs requirements. en-us Fri, 16 Nov 2018 09:26:56 +0530 Thu, 23 Jan 2025 15:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114318 Transfer of goods from a customs bonded warehouse to an SEZ unit is treated as an import by the SEZ; Rule 38 (which covers transfers between SEZ units) is not applicable. A customs notification exempts IGST on goods imported by an SEZ unit or developer for authorised operations. The supplier must raise an invoice/delivery note stating the goods' value and showing IGST as zero to reflect the exemption and comply with customs requirements. Discussion-Forum Customs Fri, 16 Nov 2018 09:26:56 +0530 https://www.taxtmi.com/forum/issue?id=114318