Sale to sez

I AM AN EXCISE MANUFACTURE  RECEIVE ORDER FROM AN UNIT IN SEZ ASKING FOR  SUPPLY OF  GOODS WITHOUT CHARGING ANY EXCISE DUTY  WHAT IS THE PROCEEDURE TO BE   FOLLOWED

Replies (1)

 

1.  Goods supplied to SEZ unit are considered as export

2.  Accordingly,  such supply will be without payment of any central excise duty

3.  You may supply the goods under ARE - 1 procedure

4.  Distribution of ARE - 1, raising of cenvattable invoice, central excise sealing ( at your option)  and submission of Annexure -19 is same as in the case of general direct export

5.  Cusoms-attested ARE - 1 is treated as proof of export.  You may get the same from your SEZ unit customer and submit to your jurisdictional central excise office

6.  In case you want to claim benefits such as drawback or depb, you have to file Bill of Export ( which is similar to shipping bill) duly assessed by your  range office or by the customs authorities in charge of your customer - unit.

7. The supplies can also be made against rebate route

8.  For futher details you may refer to rule 30 of SEZ rules and CBEC circular of December 2006

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details