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Question ID : 40465

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

Posted by CA. RAM PRABHU M on Nov 13, 2019

Filed Under VAT/Sales Tax

Answer ID : 80237

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)

Posted by Priyanka Doddavari on Nov 15, 2019