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?

AI Summary

Supplying to SEZs under GST: Inter-State trade attracts IGST; Section 16(1) treats it as zero-rated. A participant inquired about the procedure for supplying goods to a Special Economic Zone (SEZ) and government entities under the Goods and Services Tax (GST) framework. One response clarified that supplies to SEZs are treated as inter-State trade, attracting Integrated GST (IGST). Another response highlighted that, according to Section 16(1) of the IGST Act, supplies to SEZs are considered zero-rated, meaning they are taxed at a rate of zero percent.