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Regarding GST in SEZ area

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Pramod Raut

Accountant

61 Points Posted on 04 May 2023

sir🙏
in sez area buy or supply is gst tax payable or exempted?

Replies (3)

Quick Summary

This discussion clarifies GST applicability within Special Economic Zones (SEZs). Supplies made to SEZ units from the Domestic Tariff Area (DTA) are generally considered Deemed Exports and are zero-rated, meaning the SEZ unit is exempt from IGST. While imports into SEZs are also exempt, supplies from SEZs to DTA are treated as Deemed Imports and are subject to applicable GST rates. Suppliers making zero-rated supplies to SEZs can claim refunds.

CA SANDESH MAHIPAL

Practicing in GST and MSME

1149 Points Posted on 04 May 2023

Supply to SEZ is treated as Deemed Export and supply from SEZ is Deemed Import. Exports are Zero Rated Supplies and Imports are subject to GST as per applicable rates.

Regards

sabyasachi mukherjee

Profession

19978 Points Posted on 04 May 2023

Import has specific rates subject to specific class of commodities. Exports are always exempted from gst.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 05 May 2023

As per Section 16 of IGST Act Supply to Sez is treated as export & Rule 48 of SEZ Rules, 2006 mandates that DTA buyer ought to file Bill of Entry for home
consumption when goods are supplied from SEZ to DTA.

Note : As per Notification 15/2017 IGST rate Any import of Goods or Services by SEZ is exempted from IGST Tax . So any supply to sez unit from DTA the Sez unit is not liable to pay IGST amount. Hence Refund for same tcan claim by supplier.