sale to sez unit

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JAGAN NATH RAO (Querist)
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05 February 2011 Registered Dealer ,Delhi received an order from SEZ Unit,Andhra Pradesh for supply of 5 Nos Transformer. Registered dealer, Delhi placed same order to Registered dealer,Gujarat who is registered dealer under Central Sales Tax Act to deliver the material directly to SEZ Unit.

In view of the above facts,the following queries have been raised. While raising invoice from Registered dealer, Gujarat to Registered dealer Delhi ,what rate of central sales tax will be applicable .

(1) Full Central sales tax.

(2) Central Sales Tax exempted against form`I'

(3) Central Sales Tax @2% against form`C'

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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05 February 2011 any Sales made to SEZ unit should be exempt from tax. It is like Zero rated Sales.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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05 February 2011 for more info:-

https://www.caclubindia.com/experts/sez-unit-582820.asp

https://www.caclubindia.com/share_files/comprative-incentive-among-sez-eou-and-general-unit--23721.asp

JAGAN NATH RAO

JAGAN NATH RAO (Querist)
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11 February 2011 Sir,

I want to know that what is section under zero rated sales made to sez unit.

regards
Jagan

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