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of <h1>Supplies to SEZs Zero-Rated Under GST; Choose Bond/LUT or Pay IGST with Refund Option</h1> Being in a Special Economic Zone (SEZ) offers tax advantages, as supplies to SEZ developers or units are zero-rated under GST, meaning they are exempt and treated as exports. Suppliers can either supply under bond or Letter of Undertaking (LUT) without paying Integrated Goods and Services Tax (IGST) and claim Input Tax Credit (ITC), or supply with IGST payment and claim a refund. Supplies to or from SEZs to the Domestic Tariff Area (DTA) are subject to customs duties as per the Customs Tariff Act, 1975, as applicable to imports.
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