Zero-rated supplies to SEZ units allow suppliers to supply without tax and claim input tax refunds. Supplies to Special Economic Zone units or developers are zero rated like physical exports; the supplier may elect to supply without payment of integrated tax and claim refund of input taxes attributable to those supplies under the refund mechanism for zero-rated supplies.
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Provisions expressly mentioned in the judgment/order text.
Zero-rated supplies to SEZ units allow suppliers to supply without tax and claim input tax refunds.
Supplies to Special Economic Zone units or developers are zero rated like physical exports; the supplier may elect to supply without payment of integrated tax and claim refund of input taxes attributable to those supplies under the refund mechanism for zero-rated supplies.
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