TDS ON IMPORT OF GOODS FROM SEZ
This query is : Resolved
Suresh S. Tejwani
(Querist)
27 November 2025
TDS APPLICABLE IF PLACE OF SUPPLY AND PLACE OF SUPPLIER ARE SAME( SEZ AREA) AND THE PLACE OF RECEIPIENT IS ALSO REG IN THE SAME STATE BUT IN NON SEZ AREA. RECEPIENT IMPORTS METAL SCRAP FROM SUPPLIER . IS TDS APPLICABLE OR NOT
27 November 2025
Yes, TDS under GST is applicable on purchase of metal scrap from an SEZ supplier if the recipient is registered in the same state (even if in a non-SEZ area), provided the transaction value exceeds ₹2,50,000. The SEZ status does not exempt the recipient from deducting TDS under Section 51 of the CGST Act.
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