Zero rated supply to SEZs treated as inter State, with IGST payment or LUT route and prescribed refund procedures. Supplies to and from SEZs are zero rated and treated as inter State supplies; suppliers may either pay IGST and claim refund under rule 89 or supply under LUT/bond and claim refund of unutilized ITC under rule 96A and FORM GST RFD 11. Supplies under reverse charge render the SEZ recipient liable. Electronic LUT submission to the jurisdictional Commissioner is permitted; ineligible LUTs may be rejected. Separate GST registration is required for SEZ units; nominated banks in non processing areas are not eligible for SEZ exemptions. Drawback to DTA suppliers is admissible with SEZ disclaimer.