Sale to sez


Student CA Final

Sale has been made to the sez and should the CST be charged on it. If not charged should it be paid.

 
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Following conditions must be satisfied so as to claim exemption u/s 8(6) of CST Act.

 The exemption from CST is available only if the sale is to developer of SEZ or unit in SEZ. Section 8(6) was amended w.e.f 10-09-2004, to extend the exemption to developer of SEZ also. Earlier the exemption was available only to the units in SEZ.

 
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Chartered Accountant

Agreed Kiran badderu

 
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