https://www.taxtmi.com/caselaws?id=391315 Kerala HC held that SEZ unit's purchase of sandalwood through e-auction constituted inter-state supply, not intra-state transaction. Court determined that delivery acknowledgment at Marayoor Forest Department was not conclusive for place of supply determination, as goods continued movement to SEZ in Tamil Nadu. Transaction qualified as zero-rated supply under IGST provisions treating SEZ supplies equivalent to physical exports. Respondents' demand for 18% IGST payment was contrary to statutory scheme. Petitioner granted four weeks to comply with conditions excluding IGST deposit requirement. en-us Tue, 03 Sep 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391315 Kerala HC held that SEZ unit's purchase of sandalwood through e-auction constituted inter-state supply, not intra-state transaction. Court determined that delivery acknowledgment at Marayoor Forest Department was not conclusive for place of supply determination, as goods continued movement to SEZ in Tamil Nadu. Transaction qualified as zero-rated supply under IGST provisions treating SEZ supplies equivalent to physical exports. Respondents' demand for 18% IGST payment was contrary to statutory scheme. Petitioner granted four weeks to comply with conditions excluding IGST deposit requirement. Case-Laws GST Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391315