Question ID :
Third party sale to SEZ unit
i have done below transaction kindly clarify
X company in TN purchased goods from B company in TN and sell it to SEZ units in AP.
where the goods
X company has not taken possession of goods and X company directed B company to moved goods directly from B company go-down to SEZ units. , kindly clarify whether B company can claim exemption or cover under CST
Answer ID :
CA. RAM PRABHU M
Nov 13, 2019
Here there are 2 supplies,
1. B to X- B has to charge GST
2. X to SEZ Unit- It is a zero rated supply and X can make it with or without payment of GST.
(Ref: Sec 10(1)(b) of IGST Act, 2017)
Priyanka Doddavari on
Nov 15, 2019