Question 32:
One of my EOU unit wants to supply goods to SEZ unit. in our opinion , in GST there is no relevance of EOU, EOU has to clear goods on payment of applicable GST with reversal if any benefit of custom taken by them hence we are of the view that EOU can supply goods to SEZ unit on tax invoice under LUT without following the past proceedure of warehouse to warehouse clearance. like first file Ex bond shipping bill and SEZ also file Bill of Entry and seal the goods the RO of EOU unit Please inform us relevant provision with rules or section if our above version is correct

Answer:
Sale to SEZ is export whether it is by DTA or EOU. So the normal procedure for sending goods to the SEZ can be followed    
 

(Reply dt.17/01/2018)