Treatment of sale of assets as per sez rule and igst

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Request to brief on the treatment on movement of Capital Goods for sale from unit in SEZ to DTA Unit, i.e. Applicability of Customs Duty and IGST. How Assessable value to be determined.

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Accordingly movement from SEZ to DTA requires dual taxation 1) custom act 2) gst actHowever as clarified by CBECmovement through bill of entry will not be shown in gst return

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