Dear Friends,
As per CST act, supply to dealer for carry out authorised operation at SEZ are exempted from CST against form "I" and in term of SEZ rules/ACT all goods meant for authorised operation at SEZ are exempted from CST/VAT.
In view of above, pl. clarify whether goods procured by contractor of SEZ wherein consignee will be SEZ will be entitiled for exmeption from CST, if yes, how ?
If the above exemption is not available, then whether the supplier will charge CST @ 2% on contractor or will charge full rate as prevalent in local vat law as for getting the material at concessional rate of 2% CST contractor has to get form "C" from SEZ in order to complete E-1 sales transaction but SEZ is not eligible for issuance of "C" form.
rgds
CA pravin
CAclubindia
