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    <title>Supply to SEZ</title>
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    <description>Where goods supplied to an SEZ will not be paid for by the SEZ recipient, the supplier should effect the supply without payment of GST by executing a bond or letter of undertaking; this avoids paying tax upfront and eliminates the need to claim a refund, rather than invoicing GST and discounting or seeking reimbursement.</description>
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      <law>GST</law>
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