https://www.taxtmi.com/forum/issue?id=116242 Direct shipments from an SEZ to a foreign buyer are treated as zero-rated supply with an invoice naming the SEZ as supplier and export documentation required. If the SEZ acted on behalf of the domestic purchaser and received consideration, the transaction could be a deemed import of service subject to the Reverse Charge Mechanism. Separately, purchases from an SEZ that are moved into the domestic tariff area require a Bill of Entry with duties paid to avoid recovery and penalties. en-us Mon, 27 Apr 2020 16:17:17 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116242 Direct shipments from an SEZ to a foreign buyer are treated as zero-rated supply with an invoice naming the SEZ as supplier and export documentation required. If the SEZ acted on behalf of the domestic purchaser and received consideration, the transaction could be a deemed import of service subject to the Reverse Charge Mechanism. Separately, purchases from an SEZ that are moved into the domestic tariff area require a Bill of Entry with duties paid to avoid recovery and penalties. Discussion-Forum GST Mon, 27 Apr 2020 16:17:17 +0530 https://www.taxtmi.com/forum/issue?id=116242