{"id":36792,"date":"2022-05-09T12:44:55","date_gmt":"2022-05-09T07:14:55","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=36792"},"modified":"2024-06-01T14:40:09","modified_gmt":"2024-06-01T09:10:09","slug":"treatment-of-transactions-relating-to-sez-under-gst","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/","title":{"rendered":"Treatment of Transactions relating to SEZ under GST"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-36790 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST.png\" alt=\"Treatment of Transactions relating to SEZ under GST\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do you want to <\/span><span style=\"font-weight: 400;\">start an export business<\/span><span style=\"font-weight: 400;\">? Setting up a business in a Special Economic Zone (SEZ) may be the best option for you. You can take advantage of the government&#8217;s policies. Further, can conduct your business in a much simpler way. Some of the SEZs in India are Noida, Kandla, Falta, Madras, etc. Starting an export business here can be very convenient for you. Further, there are 265 SEZs that are presently operational in India. In this article, we will discuss Treatment of Transactions relating to SEZ under GST.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#What\"><span style=\"font-weight: 400;\">What is an SEZ?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Objective\"><span style=\"font-weight: 400;\">Objective, Need and Advantage of SEZs<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#SEZ\"><span style=\"font-weight: 400;\">SEZ under GST Law<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#GST\"><span style=\"font-weight: 400;\">GST Policy on Export, Supply and Provisional Refund (With Reference to SEZ)<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Conclusion\"><span style=\"font-weight: 400;\">Conclusion<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"What\" style=\"text-align: justify;\"><b>What is an SEZ?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A Special Economic Zone (SEZ) is an area of the country where the business and trade laws are different from the rest of the country. Essentially, the area is subjected to different economic regulations than the rest of the country. It is established in order to bring Foreign Direct Investments into the country. Further, SEZs are created with the intention to bring fast economic growth by providing Tax incentives. Moreover, they also attract technological advancements. <\/span><span style=\"font-weight: 400;\">The SEZ Act, 2005<\/span><span style=\"font-weight: 400;\"> governs the regulations over the SEZs.<\/span><\/p>\n<h2 id=\"Definition\" style=\"text-align: justify;\"><b>Definition of Export as per SEZ Act, 2005<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As per Sec. 2(m) of SEZ Act, 2005 \u2018Export\u2019 means,<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Providing Goods or Services out of India physically or otherwise<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplying goods or providing services from the Domestic Tariff Area to a Unit or Developer<\/span><\/li>\n<li id=\"Objective\">Supplying goods or providing services from one Unit to another Unit or Developer<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Objective, Need and Advantage of SEZs<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The primary objectives of SEZs are as follows,<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Development of infrastructure facilities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Generation of additional economic activities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Generation of Employment Opportunities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Promotion of export of Goods and Services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Promotion of Investment from domestic and foreign sources<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">SEZs create an internationally competitive and hassle-free environment for exports. It promotes the exports from our county. Further, it levels the playing field for domestic producers to compete internationally. Moreover, they attract foreign investors to invest in the country.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Some of the advantages of SEZs are,<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No license is required for the imports made under SEZ units<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption from custom duty<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption from Central Sales Tax<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">15 year Corporate Tax holiday<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Availability of skilled manpower<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In-house customs clearance facilities<\/span><\/li>\n<li id=\"SEZ\">Well-connected transport facilities<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>SEZ under GST Law<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The supply of goods or services or both to a Special Economic Zone developer or unit from a domestic tariff area can be made at a Zero-Rate. Essentially, this means that the supplies are not taxed under GST Law. Conclusively, SEZ Units are exempt from <a href=\"https:\/\/www.cagmc.com\/gst-registration\/\">GST<\/a>. Further, they are also considered exports.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Let us discuss some of the details of SEZs under GST Law,<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>RMC applicability: <\/b><span style=\"font-weight: 400;\">The Reverse Charge Mechanism is applicable to SEZ units or developers. You have to recognise this as a liability and discharge the same by cash payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>DTA Units: <\/b><span style=\"font-weight: 400;\">If you are supplying goods to Domestic Tariff Area (DTA) units, the transaction is treated as a zero-rated supply. Further, the recipient is eligible to claim a refund.<\/span><\/li>\n<li id=\"GST\"><b>E-Way Bill: <\/b><span style=\"font-weight: 400;\">Transporters should carry E-Way Bill while moving goods from one place to another in accordance with GST Law. If the value of the goods supplied to SEZ is more than Rs. 50,000 then it is considered an inter-state supply. Further, the registered person who is moving the goods is responsible for the generation of E-Way Bills.<\/span><\/li>\n<\/ul>\n<h2><b>GST Policy on Export, Supply and Provisional Refund (With Reference to SEZ)<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To claim a refund you have to be registered under GST. Now let us discuss some of the other conditions that you have to satisfy to claim a <\/span><a href=\"https:\/\/www.cagmc.com\/gst-return\/\"><span style=\"font-weight: 400;\">GST return<\/span><\/a><span style=\"font-weight: 400;\">,<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Export: <\/b><span style=\"font-weight: 400;\">You have to ensure that the filings are done diligently. Further, you also have to ensure that the date of shipping or export dates is noted. Moreover, you may also present an export report. You have to furnish a valid return in Form GSTR-3 or Form GSTR-3B. In case you are a service exporter you have to provide a statement containing the number and date of invoices. Further, you also have to provide relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Supply: <\/b><span style=\"font-weight: 400;\">In order to claim a refund on supply to SEZ, you have to furnish certain documents. You have to submit a proof of receipt of goods or services as demonstrated by the specified officer of SEZ. Further, you also have to provide a statement containing the number and date of invoices. It should also contain the evidence regarding the endorsement of the SEZ Officer and the details of the payment. Finally, you also have to provide a declaration to the effect that the SEZ Unit or SEZ developer has not availed the <a href=\"https:\/\/www.cagmc.com\/how-to-claim-itc\/\">input tax credit<\/a> of the tax paid by you.<\/span><\/li>\n<li id=\"Conclusion\"><b>Provisional: <\/b><span style=\"font-weight: 400;\">If you are making a zero-rated supply then you are eligible for a provisional refund of 90% of the claim. Further, you will be granted the refund within 7 days of the acknowledgement of the claim as per the <\/span><a href=\"https:\/\/www.cbic.gov.in\/resources\/htdocs-cbec\/gst\/30.07.2020_CGST%20Rules,%202017_(Part-A_Rules).pdf\"><span style=\"font-weight: 400;\">CGST Rules, 2017<\/span><\/a><span style=\"font-weight: 400;\">. You have to fill out the Form GST RFD 04 and make an advanced payment. The amount will be electronically credited to the bank account you mentioned in the GST Portal.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclusion<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If you want to start an export business then it is best for you to start it in an SEZ. To start the business you will need an <\/span><a href=\"https:\/\/www.cagmc.com\/import-export-code\/\"><span style=\"font-weight: 400;\">import-export code<\/span><\/a><span style=\"font-weight: 400;\">. Further, there are many tax advantages that will be available to you. Moreover, with the availability of abundant transport and many more services, the market is very competitive. It can give you a prime opportunity to establish yourself in the market.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Do you want to start an export business? Setting up a business in a Special Economic Zone (SEZ) may be [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":36790,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[71],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Treatment of Transactions relating to SEZ under GST - CAGMC<\/title>\n<meta name=\"description\" content=\"Latest Article - Treatment of Transactions relating to SEZ under GST. Objective, Need and Advantage, GST Policy on Export.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Treatment of Transactions relating to SEZ under GST - CAGMC\" \/>\n<meta property=\"og:description\" content=\"Latest Article - Treatment of Transactions relating to SEZ under GST. Objective, Need and Advantage, GST Policy on Export.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/\" \/>\n<meta property=\"og:site_name\" content=\"Goyal Mangal &amp; Company\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/goyalmangal\" \/>\n<meta property=\"article:published_time\" content=\"2022-05-09T07:14:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-01T09:10:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA Rohit Goyal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Rohit Goyal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/\"},\"author\":{\"name\":\"CA Rohit Goyal\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/5f02def6f9f1b0c01a0b98f175455e46\"},\"headline\":\"Treatment of Transactions relating to SEZ under GST\",\"datePublished\":\"2022-05-09T07:14:55+00:00\",\"dateModified\":\"2024-06-01T09:10:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/\"},\"wordCount\":947,\"publisher\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST.png\",\"articleSection\":[\"GST\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/\",\"url\":\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/\",\"name\":\"Treatment of Transactions relating to SEZ under GST - CAGMC\",\"isPartOf\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST.png\",\"datePublished\":\"2022-05-09T07:14:55+00:00\",\"dateModified\":\"2024-06-01T09:10:09+00:00\",\"description\":\"Latest Article - Treatment of Transactions relating to SEZ under GST. Objective, Need and Advantage, GST Policy on Export.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#primaryimage\",\"url\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST.png\",\"contentUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST.png\",\"width\":1200,\"height\":630,\"caption\":\"Treatment of Transactions relating to SEZ under GST\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.cagmc.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Treatment of Transactions relating to SEZ under GST\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#website\",\"url\":\"https:\/\/www.cagmc.com\/blog\/\",\"name\":\"Goyal Mangal &amp; Company\",\"description\":\"Best CA Firm in Jaipur\",\"publisher\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cagmc.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\",\"name\":\"Goyal Mangal & Company\",\"url\":\"https:\/\/www.cagmc.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png\",\"contentUrl\":\"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png\",\"width\":673,\"height\":145,\"caption\":\"Goyal Mangal & Company\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/goyalmangal\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/5f02def6f9f1b0c01a0b98f175455e46\",\"name\":\"CA Rohit Goyal\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/d79e3f7ca50abbe876a91e43f2b7ac00?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/d79e3f7ca50abbe876a91e43f2b7ac00?s=96&d=mm&r=g\",\"caption\":\"CA Rohit Goyal\"},\"description\":\"CA Rohit Goyal has experience in multiple spheres including general functions in the field of Auditing, Accounting, and handling Scrutiny Assessments, Taxation Matters along with the specialized functions including Finance, Banking and also handles the field of Stock Audit, Internal Audit and other Various Assignments of Banks.\",\"url\":\"https:\/\/www.cagmc.com\/blog\/author\/rohitgoyal\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Treatment of Transactions relating to SEZ under GST - CAGMC","description":"Latest Article - Treatment of Transactions relating to SEZ under GST. Objective, Need and Advantage, GST Policy on Export.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/","og_locale":"en_US","og_type":"article","og_title":"Treatment of Transactions relating to SEZ under GST - CAGMC","og_description":"Latest Article - Treatment of Transactions relating to SEZ under GST. Objective, Need and Advantage, GST Policy on Export.","og_url":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/","og_site_name":"Goyal Mangal &amp; Company","article_publisher":"https:\/\/www.facebook.com\/goyalmangal","article_published_time":"2022-05-09T07:14:55+00:00","article_modified_time":"2024-06-01T09:10:09+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST.png","type":"image\/png"}],"author":"CA Rohit Goyal","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA Rohit Goyal","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#article","isPartOf":{"@id":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/"},"author":{"name":"CA Rohit Goyal","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/5f02def6f9f1b0c01a0b98f175455e46"},"headline":"Treatment of Transactions relating to SEZ under GST","datePublished":"2022-05-09T07:14:55+00:00","dateModified":"2024-06-01T09:10:09+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/"},"wordCount":947,"publisher":{"@id":"https:\/\/www.cagmc.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST.png","articleSection":["GST"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/","url":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/","name":"Treatment of Transactions relating to SEZ under GST - CAGMC","isPartOf":{"@id":"https:\/\/www.cagmc.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#primaryimage"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST.png","datePublished":"2022-05-09T07:14:55+00:00","dateModified":"2024-06-01T09:10:09+00:00","description":"Latest Article - Treatment of Transactions relating to SEZ under GST. Objective, Need and Advantage, GST Policy on Export.","breadcrumb":{"@id":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#primaryimage","url":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST.png","contentUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Treatment-of-Transactions-relating-to-SEZ-under-GST.png","width":1200,"height":630,"caption":"Treatment of Transactions relating to SEZ under GST"},{"@type":"BreadcrumbList","@id":"https:\/\/www.cagmc.com\/blog\/treatment-of-transactions-relating-to-sez-under-gst\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cagmc.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Treatment of Transactions relating to SEZ under GST"}]},{"@type":"WebSite","@id":"https:\/\/www.cagmc.com\/blog\/#website","url":"https:\/\/www.cagmc.com\/blog\/","name":"Goyal Mangal &amp; Company","description":"Best CA Firm in Jaipur","publisher":{"@id":"https:\/\/www.cagmc.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cagmc.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.cagmc.com\/blog\/#organization","name":"Goyal Mangal & Company","url":"https:\/\/www.cagmc.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png","contentUrl":"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png","width":673,"height":145,"caption":"Goyal Mangal & Company"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/goyalmangal"]},{"@type":"Person","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/5f02def6f9f1b0c01a0b98f175455e46","name":"CA Rohit Goyal","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/d79e3f7ca50abbe876a91e43f2b7ac00?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d79e3f7ca50abbe876a91e43f2b7ac00?s=96&d=mm&r=g","caption":"CA Rohit Goyal"},"description":"CA Rohit Goyal has experience in multiple spheres including general functions in the field of Auditing, Accounting, and handling Scrutiny Assessments, Taxation Matters along with the specialized functions including Finance, Banking and also handles the field of Stock Audit, Internal Audit and other Various Assignments of Banks.","url":"https:\/\/www.cagmc.com\/blog\/author\/rohitgoyal\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/36792"}],"collection":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/comments?post=36792"}],"version-history":[{"count":4,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/36792\/revisions"}],"predecessor-version":[{"id":51524,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/36792\/revisions\/51524"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/media\/36790"}],"wp:attachment":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/media?parent=36792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/categories?post=36792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/tags?post=36792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}