Goods or services may be exported or supplied to SEZ on payment of integrated tax (IGST) and refund may be claimed thereafter - This facility of payment of IGST first and claim of refund later is not available for certain goods as specified - 01/2023 - Integrated GST (IGST)

Export on payment of IGST allowed with later refund, except specified excluded goods including tobacco, pan masala and certain essential oils.

All goods and services may be exported or supplied to a Special Economic Zone on payment of Integrated Tax (IGST), with suppliers eligible to claim refund of tax so paid, except for specified excluded goods listed in the TABLE-principally tobacco and pan masala products and certain essential oils; tariff interpretation follows the First Schedule to the Customs Tariff Act and defined terms adopt meanings from the Special Economic Zone Act.