https://www.taxtmi.com/forum/issue?id=115548 Supply from an SEZ unit to an EOU is treated as a deemed import: SEZs are outside India's customs territory so goods cleared to the domestic territory attract customs duty and Integrated GST as applicable; the transaction is treated as a DTA sale, the buyer or SEZ unit must file a bill of entry with SEZ Customs, and EOUs are treated as suppliers under GST while Basic Customs Duty exemption for EOUs may apply. en-us Sat, 19 Oct 2019 21:27:24 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115548 Supply from an SEZ unit to an EOU is treated as a deemed import: SEZs are outside India's customs territory so goods cleared to the domestic territory attract customs duty and Integrated GST as applicable; the transaction is treated as a DTA sale, the buyer or SEZ unit must file a bill of entry with SEZ Customs, and EOUs are treated as suppliers under GST while Basic Customs Duty exemption for EOUs may apply. Discussion-Forum Customs Sat, 19 Oct 2019 21:27:24 +0530 https://www.taxtmi.com/forum/issue?id=115548