Customs Valuation - FTWZ to DTA?

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 .

We have taken ftwz warehouse on rent from DHL but it's owned by some1 else. DHL z only facilitating us to clear our stock from ftwz to avail benefits of ftwz. do we need to add dis address as additional place of business in current gst certificate. plz help with relevant section if to avail or vice versa