Gst in case of LLP purchase

This discussion clarifies whether Goods and Services Tax (GST) is applicable when a firm located in a Special Economic Zone (SEZ) sells scrap to another company registered under GST but not in an SEZ. According to Section 7 of the CGST Act, such a disposal is considered a supply, making GST applicable. Furthermore, Section 7(5)(b) of the IGST Act treats supplies made by an SEZ as inter-state transactions, suggesting that IGST would be applicable in this scenario.