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Sez

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Querist : Anonymous

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Querist : Anonymous (Querist)
09 August 2017 Hi,

I want to know the meaning of following:

SEZ supplies with payment
SEZ supplies without payment
Deemed Exp

Thanks in advance
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Dipesh

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Dipesh (Expert)
09 August 2017 SEZ supplies with payment SEZ- Supply meant for SEZ unit with payment of IGST means you have to issue invoice with charge of IGST if you have no any BOND or LUT.
supplies without payment - If you have BOND or LUT then you will commence supply to SEZ without payment of IGST.
Deemed Export- “Deemed Exports” refer to those transactions in which goods supplied do not leave country, and payment for such supplies is received either in Indian rupees or in free foreign exchange.
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