Question 9 – Draft-Bills-Reports – Overview of the IGST Act – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 9 – Q 9. What treatment is given to supplies made to SEZ units or developer? Ans: Supplies to SEZ units or developer shall be zero rated in the same manner as done for the physical exports. Supplier shall have option to make supplies to SEZ without payment of taxes and claim refunds of input taxes on such supplies (section 16 of the IGST Act). – Statutory Provisions, Acts, Rules, Re
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