Export duties cannot be imposed on domestic transfers to special economic zones because such transfers do not constitute export.
Transfers from the Domestic Tariff Area to Special Economic Zones do not satisfy the Customs Act definition of export because the movement occurs within India; the Customs Tariff Act alone authorizes imposition of export charges, and neither the SEZ Act nor SEZ Rules can lawfully expand the statutory charging provisions. The SEZ Rules proviso suggesting export duties on DTA-SEZ supplies cannot override the Customs Act, and judicial discussion cited in the article treats demands for export duty on such intra India transfers as lacking statutory foundation. (AI Summary)

IGST scope: supplies initiated and completed outside India fall outside taxable scope, challenging recent ruling on cross-border shipments
Levy of IGST requires a taxable supply that is not excluded and is inter state; Schedule III excludes "supply of goods from a place in the non taxable territory to another place in the non taxable territory without such goods entering into India," so transactions initiated and completed outside India fall outside the scope of supply and thus outside IGST, a point the AAR ruling on overseas shipments by an Indian located supplier did not address alongside high sea sales guidance. (AI Summary)