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'SEZ rules will not make GST laws inapplicable in some cases'

This is because there is no conflict or inconsistency of any provision of SEZ laws with GST laws

T N C Rajagopalan 

We are a unit in a special economic zone (SEZ).

We have an order for export from a merchant exporter in domestic tariff area (DTA). Do we need to charge Integrated Goods and Services Tax (IGST) to the merchant or dispatch the goods according to Rule 46 (10) and 46 (11) of the SEZ Rules, 2006 for subsequent export by him? Will the provisions of Section 51 of the SEZ Act, 2005, that give over-riding effect to SEZ laws, apply in this case? The SEZ laws will not make the GST laws inapplicable in this case because there is no conflict or inconsistency of any provision of SEZ laws with ...

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First Published: Tue, August 29 2017. 01:04 IST
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