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Rule 5 - Conditions and restrictions for composition levy
Central Goods and Services Tax Rules, 2017
Section 10 - Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
No. Supplies to SEZ from domestic tariff area will be treated as inter-State supply. A person paying tax under composition scheme cannot make inter-State outward supply of goods.
Composition scheme: suppliers cannot make inter State outward supplies to SEZ while remaining in the scheme. Supplies from the domestic tariff area to an SEZ are treated as inter State supplies, and Rule 5/Section 10 conditions for the composition levy prohibit a composition taxpayer from making inter State outward supplies; therefore a person paying tax under the composition scheme cannot make outward supplies of goods to an SEZ while remaining in the scheme.
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