Sale has been made to the sez and should the CST be charged on it. If not charged should it be paid.
Kiran (M.Com) 02 July 2014
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.