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GST Applicability in different scenario in GIFT City # Supplier 1 2 SEZ-Processing 3 4 Recipient SEZ-Processing SEZ- Non Processing (SEZ Only) SEZ- Non Processing (Dual Use) DTA GST Applicability Zero-rated Supply Zero-rated Supply Type of Supply Explanation Interstate (No GST under LuT) Interstate (No GST under LuT) 5 6 SEZ- Non Processing 7 (SEZ Only) SEZ- Non Processing (SEZ Only) SEZ- Non Processing (Dual Use) SEZ-Processing 8 DTA 9 10 SEZ- Non Processing 11 (Dual Use) SEZ- Non Processing (Dual Use) SEZ- Non Processing (SEZ Only) SEZ-Processing Taxable Supply Taxable Supply Zero-rated Supply Taxable Supply Zero-rated Supply Taxable Supply Taxable Supply Zero-rated Supply Interstate Interstate IGST A IGST A Interstate (No GST under LuT) Interstate - IGST A Interstate (No GST under LuT) Interstate IGST A Interstate IGST A Zero-rated Supply 12 13 14 15 16 23456 DTA DTA Taxable Supply Taxable Supply - Interstate (No GST under LuT) Interstate (No GST under LuT) Interstate IGST B B A Interstate or Intrastate A SEZ-Processing Zero-rated Supply Domestic Tariff Area (DTA) SEZ- Non Processing (SEZ Only) SEZ- Non Processing (Dual Use) Zero-rated Supply Taxable Supply Interstate (No GST under LuT) Interstate (No GST under LuT) B B Interstate IGST - A Khandhar Mehta & Shah | Chartered Accountants fin 75

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