Seller ----> Buyer -----> Exporter(SEZ)
In case, the Seller delivers the goods to the Exporter(SEZ)directly, without going to the buyer's place(like E-1 transaction), Is the Seller eligible to get Exemption as Export Sale.
If so, kindly let me explain the various forms(like c-form, h-form, etc.) which are to be exchanged between these parties.
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E-1 TRANSACTION IN EXPORT SALES
Replies (1)
Since penultimate sale to the export is eligible for exemption as sales in the course of export and a H-Form must be issued by the exporter. This can be issued only when the exporter places the order to the Buyer to satisfy the pre-existing export order.
But here the sale between the Seller and the Buyer is not the penultimate sale to be covered by H-Form as there is no privity of contract between the Exporter and the seller. It is only a contract between the Seller and the Buyer and a separate contract between the Buyer and the exporter. Hence Seller is not eligible for any exemption either as Direct Export or as sale in the course of export.
Even, in the case of E-1 sales or Interstate sales in transit, the exemption is for the Buyer who is effecting the sales in transit and not to the Seller.
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