https://www.taxtmi.com/forum/issue?id=115579 Notification No. 40/2017-Rates does not apply to supplies by SEZ units because it covers intra state supplies, while supplies to or by an SEZ are inter state under Section 7(5)(b) IGST. Supplies from an SEZ to a DTA unit are treated as imports governed by the SEZ Act; the DTA importer discharges IGST on import, may quote the relevant inter state exemption notification where applicable, and can claim refund of IGST when the goods are exported. en-us Wed, 23 Oct 2019 22:57:36 +0530 Thu, 23 Jan 2025 15:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115579 Notification No. 40/2017-Rates does not apply to supplies by SEZ units because it covers intra state supplies, while supplies to or by an SEZ are inter state under Section 7(5)(b) IGST. Supplies from an SEZ to a DTA unit are treated as imports governed by the SEZ Act; the DTA importer discharges IGST on import, may quote the relevant inter state exemption notification where applicable, and can claim refund of IGST when the goods are exported. Discussion-Forum GST Wed, 23 Oct 2019 22:57:36 +0530 https://www.taxtmi.com/forum/issue?id=115579