Can a person who is paying GST under composition Scheme supply goods to SEZ units / developer or make export of goods?
Frah Saeed Changed status to publish June 3, 2020
As per Section 10 of the CGST Act, 2017 a person paying tax under composition scheme cannot make inter-State outward supply of goods. As exports and supplies of goods to SEZ from Domestic tariff area are treated as inter-State Supply as per provisions of Section 7 of the IGST Act, 2017. Accordingly a person who is paying GST under composition Scheme CANNOT supply goods to SEZ units / developer or make export of goods.
Team Clearmytax.in
Frah Saeed Changed status to publish June 3, 2020