Igst on supply to sez

IGST 346 views 2 replies

Prem..

110 Points Joined February 2015

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"

Replies (2)

Nisha Chauhan

Working

56 Points Joined January 2013

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

Prem..

110 Points Joined February 2015

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"