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Applicability of TDS on Works contract executed to SEZ under

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This query is : Resolved

K.A Krishnamurthy (Querist)

02 April 2010 Is there any TDS for the work executed to a unit located in SEZ under APVAT Act? In my opinion there is no TDS since the sales (including deemed sales) to SEZ is exempted from tax under APVAT. Am I correct?

Regards,

K.A. Krishnamurhy

K Bala Kishan

K Bala Kishan (Expert)

02 April 2010 There is an applicability of TDS on WCT executed under SEZ locations under APVAT Act. If you can just refer the department website www.apcommercialtaxes.gov.in, then you will find the notification for the same.

Other acts such as VAT is exempted from tax and we cannot claim as vat input tax credit if they are charged on tax invoice and they are treated as negative listed items as purchases made from SEZ units.

As far as TDS on WCT is concerned, they are charged TDS in SEZ locations.

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