Question: If goods have been sent for job work to SEZ Unit and IGST exemption on account of Deemed Export has been claimed, now, after job work, certain materials come as such to the principal back, whether IGST will be leviable?
Answer: Please refer SEZ Rules, 2006 for conditions and procedure for undertaking sub-contracting of work of SEZ in Domestic Tariff Area. (rule 41/42)
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