Supply to SEZ and Refund

[Kaustubh Karandikar]

Can goods be supplied to SEZ on payment of GST under claim for refund?

[Ganeshan Kalyani]

In my view , yes. supply can be made to SEZ with payment of IGST.

[Shilpi Jain]

In order to avoid dispute from department ensure that these goods are used for authorized operations of the SEZ

[Kaustubh Karandikar]

thanks shilpi ji for your kind advice

[Ganeshan Kalyani]

Thanks Shilpi Mam.

AI Summary

Supply to SEZ: payment of IGST allows supply with refund claim, subject to authorized operations.
Supply to a Special Economic Zone can be effected on payment of IGST, with the supplier able to claim a refund under GST procedures; however, refund entitlement and administrative acceptance depend on ensuring the goods are used for authorized operations within the SEZ, and lack of documentation or improper use may attract departmental dispute.