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Will SEZ unit be liable to IGST on receipt of goo…

Will SEZ unit be liable to IGST on receipt of goods and services from unregistered persons ?

Will SEZ unit be liable to IGST on receipt of goods and services from unregistered persons ?

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Kanishka Aug. 16, 2017

Supply to SEZ being interstate supply,a supplier has to be necessarily registered to make a supply to SEZ. There is no ceiling of Rs.20 lakhs applicable on a interstate supply. Limit of Rs.5000 for incidentals like stationary is allowed.