Q. 524 My client is supplying the sanitary items to the special economic zones for the purpose of *Employee Welfare*. Sanitary items are in the nature of *consumables*. GST Group Code is H18. HSN Codes of the items are 3401, 34012000, 39249090, 48182000, 48182091, 48183000, 56039290, 84792090, 85176200. Q1. So are they liable to charge GST as per normal rate to all the SEZ in India or nil rated supply can be done by them? Q2. Are the rules for charging GST to all Special Economic Zone same or every Special Economic Zone has there own set of rules? Q3. Is there any applicability of duties or taxes if we supply the above mentioned items from one Special Economic Zone to other Special Economic Zone?

Ans. Similar benefits like exports are extended to SEZ under GST, supply can be done to SEZ through with payment of IGST or letter of undertaking. Yes, SEZ has been defined under zero rated supply. The same have been defined in IGST Act

Q. 523 My client is in the business of stone crushing and trading. A single tax invoice is raised for a lot of stone aggregate amounting in lakhs. Movement is made through various trucks on different days. Each consignment value is less than Rs. 40,000/-. Is e-way bill required in such cases? 

Ans. In the above case, you are required to prepare the e-way bill.

Q. 522 Please confirm whether any circular was issued for waiver of interest of outstanding GST liability for the FY 2017-18 ?

Ans. Only late fee and penalty were reduced.