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    <title>SEZ units are not exempt from search and seizure proceedings conducted by GST authorities</title>
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    <description>GST authorities may lawfully conduct search and seizure and related investigations within Special Economic Zones where officers are authorised, and supplies to or by SEZ units are treated as inter state supplies under the IGST framework; consequently SEZ status does not confer immunity from GST inspection or seizure, and actions taken under SEZ investigative powers can operate within the GST regime.</description>
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      <description>GST authorities may lawfully conduct search and seizure and related investigations within Special Economic Zones where officers are authorised, and supplies to or by SEZ units are treated as inter state supplies under the IGST framework; consequently SEZ status does not confer immunity from GST inspection or seizure, and actions taken under SEZ investigative powers can operate within the GST regime.</description>
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