Zero-rated-supply treatment for SEZ units and developers, the LUT-vs-bond choice for exports without payment of tax, and which refund route actually applies to an SEZ-facing supply.
Entity: ___ · GSTIN: ___ · Financial year ended: ___
Supply of goods or services to an SEZ unit or SEZ developer, for authorised operations, is a zero-rated supply under Sec 16 of the IGST Act — treated on par with an export, regardless of whether the supplier is inside or outside the SEZ. The supplier (if outside the SEZ, supplying TO the SEZ) can either supply under LUT/bond without payment of tax and claim refund of accumulated ITC, or pay IGST and claim refund of the tax paid.
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