Interstate sales but delivery to sez

CA KSB (Asst Manager) (105 Points)

17 May 2013  

Dear Members,

Please help in the below query.

Sales made to buyer in non SEZ area. He requested to deliver the material to his customer located in SEZ. Can we take a stand that CST need not be collected as the goods are directly dispatched to SEZ and consumed for the approved purpose wholly in SEZ.

Thank you in advance...