Menu
TCS 206 (1h) applicable to sale to good to SEZ
Is TCS applicable on sale of good to SEZ? please clarify
Replies (6)
Quick Summary
Yes.
Sales made to SEZ is not export of goods for the purpose of 206C(1H).
Hence, The Provisions of 206C(1H) applies when sales made to SEZ units/developers.
Kindly provide supporting of its , which is issue by department
CIRCULAR issue by cbdt which clarify tcs not applicable for export of goods outside India.
The sale of goods to sez deemed export is not covered under the excusion as the provisions is clearly stated as good other that good export ed out if India so 206C (1h) is not applicable in this condition
Kindly provide circular number Mr. Balbhagwan Pandey, Thanks
Mam,
Pls note SEZ supply is export in indirect tax point of view but in direct tax point of view it will cover u/s206C(1H)
Pls note SEZ supply is export in indirect tax point of view but in direct tax point of view it will cover u/s206C(1H)
Recent Topics :
- NRI, ITR-2 FY 2025-26: AIS Part B2 (SFT) shows hig
- Generate E-Way Bill for 4 Nos. Suppliers Involveme
- Section 54F Exemption
- Would you use a free, open-source alternative to s
- Business & Finance
- Report in GSTR 1 ( Credit Note ) for Wrong GST Rat
- Reply of summons issued under section 70 of the cg
- How to Bulk GSTIN Number Verify and Validation
- OPC Annual Filing Defaults – Need Guidance t
- OPC Annual Filing Defaults – Need Guidance t
Related Topics :
CAclubindia
