TaxTMI 
TaxTMI 
TaxTMI 
Supply to SEZ
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....upply to SEZ<br> Query (Issue) Started By: - Vivek anandhan Dated:- 8-6-2015 Last Reply Date:- 9-6-2015 Central Excise<br>Got 2 Replies<br>Central Excise<br>Dear Expert We are one of the manufacturer. We have received an order from a contractor of Developer of Special Economic Zone. The contractor appointed by the Developer of SEZ and provided us approval letter My query is whether we can supply....
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.... to a contractor under excise duty exemption. Reply By Rajagopalan Ranganathan: The Reply: Sir, Excisable goods can be cleared without payment of duty only to a unit located in SEZ or to the Developer of SEZ. You cannot supply excisable goods free of duty to a contractor of the Developer. You can clear the excisable goods on payment of duty stating in the invoice that the Developer is the pur....
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....chaser bu the consignee is the contractor. The Developer can claim the refund of duty paid from his jurisdictional officer. Reply By SURESH ASTEKAR: The Reply: Rule 10 of the SEZ Rules is reproduced below for your convenience, in terms of which contractors and sub-contractors are also entitled for duty-free procurement. Special Economic Zones Rules, 2006 10. Permission for procurement of item....
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....s. - The Approval Committee may permit goods and services to carry on the operations authorized under rule 9: Provided that for the Special Economic Zones set up by the Central Government, the goods and services required for the authorized operations may be approved by the Board: Provided further that exemptions, drawbacks and concessions on the goods and services allowed to a Developer or Co-de....
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....veloper, as the case may be, shall also be available to the contractors including sub-contractors appointed by such Developer or Co-developer, and all the documents in such cases shall bear the name of the Developer or Co-developer along with the contractor or sub-contractor and these shall be filed jointly in the name of the Developer or Co-developer and the contractor or sub-contractor, as the c....
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....ase may be: Provided also that the Developer or Co-developer, as the case may be, or the Special Economic Zone Unit shall be responsible and liable for proper utilization of such goods in all cases. SURESH ASTEKAR<br> Discussion Forum - Knowledge Sharing ....