Go AD-Free with CAclubindia Pro and Daily Mobile Updates. Subscribe Now!

Igst on supply to sez

Prem.. (.) (110 Points)

04 November 2017

Hi experts

We are supplying coffee beans and tea bags to customers at SEZ area. Whether Zero % IGST is applicable to these products and as per rule 46, is this will be for their "Authorised operation"

Reply
Follow
Share

2 Replies

Nisha Chauhan (Working) (56 Points)
Replied 04 November 2017

Supply made to sez is zero rated supply ans termed as exports u need not to levy IGST

Prem.. (.) (110 Points)
Replied 13 November 2017

thanks nisha..

However, Rule 46 says zero rated IGST is applicable for their 'Authorized operation". Whether materials / services for own consumption or staff welfare can be considered as " Authorized operation"