https://www.taxtmi.com/forum/issue?id=115292 Supplies by an SEZ unit to a DTA on rejection should be treated as inter state supplies rather than imports for GST purposes. Although SEZs are deemed outside customs territory and clearances to DTA attract customs and IGST in practice, the SEZ Act's limited overriding effect does not convert SEZ DTA movements into imports under GST, and such clearances are not covered by the deemed export notification; therefore they should be reported as inter state supplies in GST returns. en-us Wed, 07 Aug 2019 15:23:47 +0530 Thu, 23 Jan 2025 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115292 Supplies by an SEZ unit to a DTA on rejection should be treated as inter state supplies rather than imports for GST purposes. Although SEZs are deemed outside customs territory and clearances to DTA attract customs and IGST in practice, the SEZ Act's limited overriding effect does not convert SEZ DTA movements into imports under GST, and such clearances are not covered by the deemed export notification; therefore they should be reported as inter state supplies in GST returns. Discussion-Forum GST Wed, 07 Aug 2019 15:23:47 +0530 https://www.taxtmi.com/forum/issue?id=115292