https://www.taxtmi.com/forum/issue?id=118886 The question is whether intra-SEZ movement requires an e-way bill. One view invokes Notification No. 12/2018 clause 14(h) exempting goods transported under customs bond or under customs supervision; combined with the deeming provision in Section 53(2) of the SEZ Act that makes SEZs bonded premises, this view concludes intra-SEZ movements are under customs supervision and thus do not require an e-way bill. A contrary view doubts that the GST exemption as worded applies to SEZ internal transfers. en-us Tue, 05 Dec 2023 17:09:18 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118886 The question is whether intra-SEZ movement requires an e-way bill. One view invokes Notification No. 12/2018 clause 14(h) exempting goods transported under customs bond or under customs supervision; combined with the deeming provision in Section 53(2) of the SEZ Act that makes SEZs bonded premises, this view concludes intra-SEZ movements are under customs supervision and thus do not require an e-way bill. A contrary view doubts that the GST exemption as worded applies to SEZ internal transfers. Discussion-Forum GST Tue, 05 Dec 2023 17:09:18 +0530 https://www.taxtmi.com/forum/issue?id=118886