Supplies to SEZ units are zero-rated u/s 16 of the IGST Act 2017, exempting them from GST.
Case-Laws
GST
Levy of GST – supply of goods or services to SEZ unit or SEZ developer – IGST Act – Whether or not the supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply under section 16 of the Integrated Goods & Services Tax Act, 2017? – whether GST is chargeable for the supply of goods or services to SEZ unit or SEZ developer?
TM
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