https://www.taxtmi.com/forum/issue?id=116279 Supplies to SEZ units are treated as zero-rated supplies under IGST and are inter state supplies; where suppliers charge and collect IGST, SEZ units may lawfully claim that IGST as input tax credit and set it off against domestic tax liabilities, provided statutory conditions for ITC and documentary compliance are fulfilled. Suppliers may alternatively supply under bond or a Letter of Undertaking instead of charging IGST. en-us Fri, 08 May 2020 19:13:16 +0530 Thu, 23 Jan 2025 15:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116279 Supplies to SEZ units are treated as zero-rated supplies under IGST and are inter state supplies; where suppliers charge and collect IGST, SEZ units may lawfully claim that IGST as input tax credit and set it off against domestic tax liabilities, provided statutory conditions for ITC and documentary compliance are fulfilled. Suppliers may alternatively supply under bond or a Letter of Undertaking instead of charging IGST. Discussion-Forum GST Fri, 08 May 2020 19:13:16 +0530 https://www.taxtmi.com/forum/issue?id=116279