Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Supplies to SEZ units or developers are zero-rated under IGST Act; suppliers can claim input tax refunds per Section 16.</h1> Supplies made to Special Economic Zone (SEZ) units or developers are treated as zero-rated under the Integrated Goods and Services Tax (IGST) Act, similar to physical exports. Suppliers have the option to provide these supplies without paying taxes and can claim refunds on input taxes for such transactions, as outlined in Section 16 of the IGST Act.
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