https://www.taxtmi.com/forum/issue?id=116700 Supplies to SEZ are treated as exports and may be effected either without payment of tax under LUT as zero-rated supplies or with payment of IGST. The amendment makes refunds available for both types of exports; where tax is paid, the supplier must prove the tax burden was not passed on, using a declaration and, if above the threshold, a CA certificate. en-us Tue, 08 Sep 2020 17:14:29 +0530 Thu, 23 Jan 2025 15:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116700 Supplies to SEZ are treated as exports and may be effected either without payment of tax under LUT as zero-rated supplies or with payment of IGST. The amendment makes refunds available for both types of exports; where tax is paid, the supplier must prove the tax burden was not passed on, using a declaration and, if above the threshold, a CA certificate. Discussion-Forum GST Tue, 08 Sep 2020 17:14:29 +0530 https://www.taxtmi.com/forum/issue?id=116700