GST for SEZ

HI,

Please refer to this- Notification No. 37 /2017 – Central Tax

In Case of SUpplies made to SEZ , it is considered to be inter state supply, hence IGST is to be paid if the supplies are made to SEZ with payment of tax. However the same is not to be collected from the respective SEZ , it is to be paid and then its refund can be claimed.

Following is to be mentioned on the Tax Invoice

"SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX".

However if the supplies are made under Bond or LUT , then following should be mentioned on the TAx Invoice

“SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”

The same thing applies in case of services too.

This is a very confusing policy.  

When to pay tax and refund, and when to provide invoice without GST at all? Many SEZ companies show some letter and ask for invoice without GST. Not sure what to do

file a LUT with your GST department they will give you LUT number after some days and it will be valid for one year then you can supply goods and services to SEZ unit without payment of IGST.

Since supply made to SEZ unit or developer are consider as ZERO rated, thats is why GST will not be applicable. If charged refund can be claimed on the same.

hi 

what are the docuemnts we need to take back from SEZ buyer. Previously (Before GST) it was Attested ARE-1 as proof of Export.

I came to know that we need to take Attested copy of Invoice from buyer, Please advise.

regards

Sharad