SEZ in gst site

As per Clause (b) of Sub-section (5) of section 7 of IGST Act 2017: supply of goods or services or both to or by a SEZ developer or SEZ unit shall be treated as if such supply is in the nature of inter-state supply.

2. Further Section 16 of IGST ACT states that:

(1) 'zero rated supply' means any of the following supplies of goods or services or both, namely:-

(a) export of goods or services or both; or
(b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.

in short sale to Sez unit treated as export , IGST is to be charged , whether it is within state, the refund can be claim for the IGSt being charged or no igst if LuT is filed

thanks a lot for that sir.!

u welcome

tere is a point in sez

if you sale to sez party then you have to pay Igst ( with pay or without pay ) in column zero rated supply you can sett off this liability with your ITC

after it you have to file this invoice in export gstr 1 then you can claim your ITC by filling RFD -01