Question 23:
Mr. UK (situated in UK) has purchased goods from Mr. SEZ (situated in SEZ, Chennai).
Now Mr. UK sell such goods to Mr. I (situated in Haryana) and Mr. I sell the same to Mr. J (situated at Jaipur).
Now, how this transaction happens :-
Mr. SEZ raised an Invoice to Mr. UK, in which `Bill to` has been shown in the name of Mr. UK and `ship to` has been shown in the name of Mr. I and delivered to Haryana. In other words, goods are delivered directly from Chennai to Haryana.
How shall this transaction be taxable under GST?

Answer:
Goods supplied by SEZ to DTA is treated as import according to SEZ scheme and all the present provisions on import such as filling of bill of entry with the variation of IGST in place CVD is applicable on it.
Second part of transaction is a separate transaction and Mr. UK shall further required to issue invoice and charge IGST as Location of supplier is (Uttrakhand) and Place of supply is Haryana Sale from Haryana to jaipur is is interstate and will attract IGST .(REPLY dt. 3/2/2018)