Composition Scheme

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A Dealer registered under composition scheme, can supply goods to Sez unit?
Replies (3)

Supply to a SEZ unit is treated as inter-state supply.
- Sec. 7(5) of the IGST Act

Further, a composition dealer cannot make inter-state supply.
- Sec. 10(2) of the CGST Act

Hence, supply to a SEZ unit from a CD is not possible.

Not possible
Yes, composition dealer cannot make inter-state supply.


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