ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ › SEZ ꯌꯨꯅꯤꯠꯇ ꯏꯟꯚꯣꯏꯁ

SEZ ꯌꯨꯅꯤꯠ ꯅꯠꯔꯒꯥ ꯗꯦꯚꯂꯄꯔꯗ ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯕ

Special Economic Zone ꯁꯤꯡꯗ ꯁꯞꯂꯥꯏ ꯑꯁꯤ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯃꯇꯧꯃꯛ ꯖꯤꯔꯣ-ꯔꯦꯠꯅꯤ, ꯑꯗꯨꯕꯨ ꯕꯥꯏꯌꯔ ꯏꯟꯗꯤꯌꯥꯗ ꯂꯩꯕ ꯑꯃꯁꯨꯡ GSTIN ꯂꯩ꯫ ꯃꯁꯤꯅ SEZ ꯏꯟꯚꯣꯏꯁꯇ ꯌꯥꯝꯅ ꯑꯁꯣꯏꯕꯁꯤꯡ ꯑꯣꯏꯍꯜꯂꯤ꯫

ꯅꯤꯌꯃꯁꯤꯡ ꯈꯛꯇ ꯑꯣꯏꯅ

• ꯃꯦꯀꯔꯗ SEZ supply with IGST paid ꯅꯠꯔꯒꯥ SEZ supply under LUT/bond (no IGST) ꯈꯟꯕꯤꯌꯨ꯫
• ꯃꯇꯝ ꯄꯨꯝꯅꯃꯛꯇ IGST, CGST + SGST ꯀꯩꯗꯧꯉꯩꯗꯁꯨ ꯅꯠꯇꯦ, SEZ ꯅꯍꯥꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯁ꯭ꯇꯦꯠꯇ ꯂꯩꯔꯕꯁꯨ꯫
• SEZ ꯌꯨꯅꯤꯠ ꯅꯠꯔꯒꯥ ꯗꯦꯚꯂꯄꯔꯒꯤ GSTIN ꯕꯥꯏꯌꯔꯒꯤ ꯗꯤꯇꯦꯂꯗ ꯆꯟꯏ; ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯑꯁꯤ SEZ ꯒꯤ ꯁ꯭ꯇꯦꯠꯅꯤ꯫
• ꯑꯦꯛꯁꯄꯣꯔꯠꯀꯤ ꯃꯇꯧꯃꯛ Rule 46 ꯑꯦꯟꯗꯣꯔꯁꯃꯦꯟꯠ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯏ꯫
• ꯁꯞꯂꯥꯏ ꯑꯁꯤ SEZ ꯒꯤ ꯑꯣꯊꯣꯔꯥꯏꯖꯗ ꯑꯣꯄꯔꯦꯁꯟ ꯒꯤꯗꯃꯛ ꯑꯣꯏꯒꯗꯕꯅꯤ; SEZ ꯕꯥꯏꯌꯔꯅ ꯃꯍꯥꯛꯀꯤ ꯑꯦꯟꯗꯣꯔꯁꯃꯦꯟꯠ ꯅꯠꯔꯒꯥ ꯑꯄꯨꯔꯚꯦꯜ ꯂꯤꯁ꯭ꯇ ꯅꯍꯥꯀꯄꯨ ꯌꯥꯝꯅ ꯄꯤꯏ꯫

ꯈꯨꯗꯝ

ꯃꯣꯍꯥꯂꯤꯒꯤ IT ꯐꯨꯔꯝ ꯑꯃꯅ (ꯄꯟꯖꯥꯕ, 03) ꯃꯣꯍꯥꯂꯤꯒꯤ SEZ ꯌꯨꯅꯤꯠ ꯑꯃꯗ ₹2,00,000 ꯒꯤ ꯁꯣꯐꯇꯋꯦꯌꯔ ꯁꯔꯚꯤꯁ ꯕꯤꯜ IGST 18% ꯂꯣꯌꯅꯅ ꯇꯧꯏ꯫ ꯃꯈꯣꯌ ꯑꯅꯤꯃꯛ ꯄꯟꯖꯥꯕꯇ ꯂꯩꯔꯕꯁꯨ: IGST ₹36,000, ꯄꯨꯝꯅꯃꯛ ₹2,36,000, ꯑꯦꯟꯗꯣꯔꯁꯃꯦꯟꯠ “on payment of integrated tax”꯫ LUT ꯃꯅꯨꯡꯗ ꯑꯣꯏꯔꯕꯗꯤ ₹2,00,000 ꯑꯃꯁꯨꯡ 0% IGST ꯑꯃꯁꯨꯡ “under bond or letter of undertaking” ꯑꯦꯟꯗꯣꯔꯁꯃꯦꯟꯠ ꯑꯣꯏꯒꯅꯤ꯫

ꯃꯤꯅ ꯇꯧꯒꯗꯕ ꯑꯁꯣꯏꯕꯁꯤꯡ

• SEZ ꯑꯁꯤ ꯁ꯭ꯇꯦꯠ ꯑꯃꯗꯇ ꯂꯩꯕꯅ CGST + SGST ꯂꯧꯕ꯫
• GSTR-1 ꯗ SEZ ꯁꯞꯂꯥꯏ ꯑꯣꯏꯅ ꯅꯠꯇꯅ ꯃꯇꯧ ꯑꯣꯏꯕ B2B ꯁꯦꯜꯁ ꯑꯣꯏꯅ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯕ꯫
• ꯏ-ꯏꯟꯚꯣꯏꯁꯇ SEZWOP ꯁꯤꯖꯤꯟꯅꯗꯨꯅ ꯏꯟꯚꯣꯏꯁꯇ IGST ꯂꯧꯕ, ꯅꯠꯔꯒꯥ ꯃꯗꯨꯒꯤ ꯃꯍꯨꯠ ꯍꯣꯡꯗꯣꯛꯅ꯫
• ꯃꯗꯨ ꯑꯣꯏꯔꯝꯕ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔꯒꯤꯗꯃꯛ ꯚꯦꯂꯤꯗ LUT ꯂꯩꯇꯅ LUT ꯃꯅꯨꯡꯗ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯅꯠꯔꯒꯥ ꯕꯤꯜ ꯇꯧꯕ꯫