GST clarification required

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73 Points Joined April 2018

What should we charge CGST/SGST or IGST if i am supplying services to a Non-processing area(NPA) in SEZ?

 

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On 04 June 2025 at 14:18 Report
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9093 Points Joined December 2011

Supplies to SEZ Units or Developers When supplying services to a Non-Processing Area (NPA) in a Special Economic Zone (SEZ), the GST implications depend on the type of supply and the recipient's status.

GST Rates for SEZ Supplies - *Zero-Rated Supply*: Supplies of goods or services to an SEZ unit or SEZ developer can be considered zero-rated supplies, exempt from GST. -

*IGST Exemption*: If the supply is considered an export, it may be exempt from IGST. Determining the GST Rate To determine the GST rate for your supply: -

*Verify SEZ Unit/Developer Status*: Confirm the recipient's status as an SEZ unit or developer. -

*Determine Supply Type*: Determine whether the supply is a zero-rated supply or an export. -

*Apply Relevant GST Rate*: Apply the relevant GST rate based on the supply type. Recommendations - 

*Consult a Tax Professional*: Consult a tax professional or GST expert to ensure compliance with GST regulations and determine the correct GST rate for your supply. - 

*Verify SEZ Notifications*: Verify relevant SEZ notifications and GST circulars to ensure compliance with specific requirements. By following these steps, you can determine the correct GST rate for your supply to an NPA in an SEZ.

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On 04 June 2025 at 15:54


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