Material supplied to SEZ unit

[Navin Verma]

How can can be prepared of material supplied to SEZ unit???Weather GST collected or not??

[KASTURI SETHI]

Supplies to SEZs are zero rated supplies as per Section 16 of IGST Act.

[DR.MARIAPPAN GOVINDARAJAN]

It amounts to export and it comes under zero rated supply as held by Shri Sethi.

AI Summary

Zero-rated supplies to SEZ units are treated as exports, invoking IGST zero-rated export treatment for such supplies. Supplies of materials to a Special Economic Zone (SEZ) unit constitute zero-rated supplies under the IGST Act and are to be treated as exports, aligning the tax treatment of transactions with SEZ units to export classification under the IGST framework.