Sales3 - GCT

Sales to SEZ
The sale of goods and services to a party in an SEZ can be recorded using a sales vouchers. In an SEZ sales transaction, taxes are applicable based on the type of sale:

• Taxable SEZ sale: In SEZ sales, integrated tax is applicable for both local and interstate parties.
• Exempt and nil rated SEZ sale: No tax is applicable.
• SEZ sale under LUT/bond: No tax is applicable. SEZ sales under LUT/bond are allowed when you have signed up a letter of undertaking with the department for  the sale of goods without the payment of duty.

In This Section:

• Sales to SEZ
• Deemed Export
• Sales to Consumers
• Sales to Consignee and Buyer
• Sale of Works Contract Services
• Exports Sales
• Sales Returns
• Change in Assessable Values of Sales
• Mismatch in Central Tax and State/UT Tax values