https://www.taxtmi.com/forum/issue?id=119684 Sale by an SEZ unit of goods delivered to a notified bonded warehouse in India and retained in ownership by a foreign buyer, with subsequent onward domestic clearance after payment of duties and IGST, should be treated as Deemed Export rather than a DTA sale or a physical export because the goods do not leave India; relevant deemed-export provisions and central notifications govern recognition for export accounting and NFEE inclusion, subject to confirmation under the applicable CGST/SEZ/DGFT/customs instructions. en-us Thu, 06 Mar 2025 14:03:05 +0530 Fri, 07 Mar 2025 12:08:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119684 Sale by an SEZ unit of goods delivered to a notified bonded warehouse in India and retained in ownership by a foreign buyer, with subsequent onward domestic clearance after payment of duties and IGST, should be treated as Deemed Export rather than a DTA sale or a physical export because the goods do not leave India; relevant deemed-export provisions and central notifications govern recognition for export accounting and NFEE inclusion, subject to confirmation under the applicable CGST/SEZ/DGFT/customs instructions. Discussion-Forum Indian Laws Thu, 06 Mar 2025 14:03:05 +0530 https://www.taxtmi.com/forum/issue?id=119684