https://www.taxtmi.com/forum/issue?id=113011 Supplies to SEZ developers or units are treated as inter state and fall within zero rated supply rules allowing IGST charging or zero rating under bond/LUT, whereas supplies to EOUs and supplies under Advance Authorisation are not treated as SEZ zero rated supplies and should be treated as regular domestic supplies liable to CGST and SGST when made within the same state; administrative portal classification may not immediately reflect statutory or notification changes. en-us Tue, 07 Nov 2017 17:02:00 +0530 Thu, 23 Jan 2025 15:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113011 Supplies to SEZ developers or units are treated as inter state and fall within zero rated supply rules allowing IGST charging or zero rating under bond/LUT, whereas supplies to EOUs and supplies under Advance Authorisation are not treated as SEZ zero rated supplies and should be treated as regular domestic supplies liable to CGST and SGST when made within the same state; administrative portal classification may not immediately reflect statutory or notification changes. Discussion-Forum GST Tue, 07 Nov 2017 17:02:00 +0530 https://www.taxtmi.com/forum/issue?id=113011