https://www.taxtmi.com/forum/issue?id=112910 Supply to a Special Economic Zone unit or developer is treated as export and a zero-rated supply; such supplies are characterized as inter-state for IGST purposes even if within the same State. The supplier may either export under a bond or furnish a Letter of Undertaking to supply without payment of IGST and claim refund of unutilised input tax credit, or pay IGST on supply and claim refund of the tax paid. Rules prescribe eligibility, execution of LUT, and withdrawal or restoration of the facility when tax is not paid within the stipulated period. en-us Fri, 06 Oct 2017 11:32:39 +0530 Thu, 23 Jan 2025 15:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112910 Supply to a Special Economic Zone unit or developer is treated as export and a zero-rated supply; such supplies are characterized as inter-state for IGST purposes even if within the same State. The supplier may either export under a bond or furnish a Letter of Undertaking to supply without payment of IGST and claim refund of unutilised input tax credit, or pay IGST on supply and claim refund of the tax paid. Rules prescribe eligibility, execution of LUT, and withdrawal or restoration of the facility when tax is not paid within the stipulated period. Discussion-Forum GST Fri, 06 Oct 2017 11:32:39 +0530 https://www.taxtmi.com/forum/issue?id=112910