Supplies to SEZ ( Special Economic Zone) under GST

[Guest]

Sir,

Can any one explain me the procedure for supply to Special economic Zone and Supply to Government party or it is yet to be notified?

[DR.MARIAPPAN GOVINDARAJAN]

Supply to Special Economic Zone will be treated as inter-State trade or commerce and attracts IGST.

[Guest]

Thank U Sir,

As per Section 16(1) of IGST Act Supplies to SEZ were considered as Zero rated supply.

AI Summary

Supplies to SEZ treated as zero-rated supply and as inter-state trade attracting IGST under law. Supplies to Special Economic Zones are treated as inter-State trade or commerce and fall under the IGST framework, while being characterised as zero-rated supplies for relief mechanisms under the IGST regime; suppliers must therefore follow the compliance and documentation requirements applicable to zero-rated inter-State supplies.