GST Refund on Civil Contracting for SEZ

1. To be on a safer side, SEZ customer will have to get your invoices endorsed by the SEZ authorities and provide to you (under rule 89 of CGST/SGST Rules and SEZ Rules). Endorsed invoices along with customer's SEZ letter of approval copy may be kept in your records, since these may be asked during scrutiny by tax officers. 

2.  If endorsed invoices are availed in terms of (1) above, then you may apply for refund of GST charged by your suppliers and obtain cash refund of the ITC from tax authorities. Outright exemption may be difficult unless any deemed export benefit is claimed under FTP which is available only for goods and not services. 

Thank you sirs

Very helpful.