https://www.taxtmi.com/forum/issue?id=116295 Whether a registered SEZ unit's rental service to an unregistered entity in the SEZ is zero-rated depends on whether the service is an import for authorised operations under SEZ rules and whether the recipient is an authorised SEZ unit; if the exemption applies the supply is treated as exempt inter state supply to an unregistered person and reported in GSTR 1's nil rated/exempt/non GST outward supplies table (inter state supplies to unregistered persons); if not, IGST applies and the supply is taxable. en-us Sat, 16 May 2020 12:03:09 +0530 Thu, 23 Jan 2025 15:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116295 Whether a registered SEZ unit's rental service to an unregistered entity in the SEZ is zero-rated depends on whether the service is an import for authorised operations under SEZ rules and whether the recipient is an authorised SEZ unit; if the exemption applies the supply is treated as exempt inter state supply to an unregistered person and reported in GSTR 1's nil rated/exempt/non GST outward supplies table (inter state supplies to unregistered persons); if not, IGST applies and the supply is taxable. Discussion-Forum GST Sat, 16 May 2020 12:03:09 +0530 https://www.taxtmi.com/forum/issue?id=116295