what is the assessable value for clearance of the goods from FTWZ to DTA ? (Customs duty)
Need section reference as well. Pls help
Supplies of goods or services or both to or by a SEZ unit or SEZ developer is treated as an
inter-State supply as per Section 7(5) of IGST Act, 2017. Hence, supplies from SEZ unit/
developer to DTA would be liable to IGST. Further as per Section 30 of SEZ Act, 2005 any gopds removed from SEZ to Developer ‘shall be be chargeable to customs duty’, as leviable on such Goods when Imported.
Hence the transaction/Assessable value will be on BoE (bill of Entry) on which IGST is payable .
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