TaxTMI 
TaxTMI 
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CAN I CLAIM REFUND ON SUPPLY MADE TO SEZ UNIT WITHPAYMENT OF IGST ,AFTER AMENDMENT IN SEC 54(8) A OR I SHOULD MADE SUPPLY TO SEZ UNIT WITHOUT PAYMENT OF TAX AND CLAIM REFUND OF UNUTILISE ITC
CAN REFUND CLAIM ON SUPPLY MEDE TO SEZ UNIT WITH PAYMENT OF IGST
08 Sep 2020 
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Refund for supplies to SEZ: exports with or without IGST payment can qualify for refund subject to proof tax burden not passed on.
Supplies to SEZ are treated as exports and may be effected either without payment of tax under LUT as zero-rated supplies or with payment of IGST. The amendment makes refunds available for both types of exports; where tax is paid, the supplier must prove the tax burden was not passed on, using a declaration and, if above the threshold, a CA certificate. (AI Summary)
Supplies to SEZ are treated as exports and may be effected either without payment of tax under LUT as zero-rated supplies or with payment of IGST. The amendment makes refunds available for both types of exports; where tax is paid, the supplier must prove the tax burden was not passed on, using a declaration and, if above the threshold, a CA certificate. (AI Summary)