https://www.taxtmi.com/caselaws?id=293580 Kerala HC dismissed an appeal regarding GST classification on sandal wood sold to SEZ units. The court held that supply of goods to SEZ units constitutes inter-state supply under IGST Act Section 7(5)(b), regardless of whether supplier and delivery location are within the same state. Such supplies qualify as zero-rated under Section 16, making 18% IGST demand unsustainable. The court rejected arguments that the SEZ exemption applies only to units within the same state, finding no statutory distinction based on SEZ location. en-us Fri, 06 Dec 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293580 Kerala HC dismissed an appeal regarding GST classification on sandal wood sold to SEZ units. The court held that supply of goods to SEZ units constitutes inter-state supply under IGST Act Section 7(5)(b), regardless of whether supplier and delivery location are within the same state. Such supplies qualify as zero-rated under Section 16, making 18% IGST demand unsustainable. The court rejected arguments that the SEZ exemption applies only to units within the same state, finding no statutory distinction based on SEZ location. Case-Laws GST Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293580