Dear Sir/ Madam,
We are a manufacturing unit.We have main & corporate office at kolkata. We have a branch at Falta,W.B. Now as falta is a SEZ unit,if we want to send a excisable material to falta unit then what would be the procedure should we follow??? is excise duty applicable in such case?? what about ARE-1?? I will be grateful if anybody explain briefly....
Supply to SEZ treated as Export . This can be done under either Rule-18 or Rule-19..
Procedures laid down in the above rules is to be followed
All the supplies made to the SEZ for use in the authorised operations of the SEz Developer and Unit are eligible for export benefits like physical exports to other countries. The procedure is same as normal exports under ARE1 either without payment of duty under Bond/LUT or under rebate.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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