https://www.taxtmi.com/forum/issue?id=119645 Supplies from a DTA unit to an SEZ unit are treated as zero-rated exports under the IGST framework and as exports under customs law; the DTA supplier need not charge GST but may claim refund of accumulated Input Tax Credit by following prescribed refund procedures. Customs duties do not apply where goods are used in authorized SEZ operations, and duty drawback may be available for duties paid on imported inputs used in goods exported to the SEZ, subject to proof of export and compliance. Invoicing must declare export status and required SEZ approvals and shipping documentation must be maintained. en-us Wed, 26 Feb 2025 07:34:25 +0530 Wed, 26 Feb 2025 12:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119645 Supplies from a DTA unit to an SEZ unit are treated as zero-rated exports under the IGST framework and as exports under customs law; the DTA supplier need not charge GST but may claim refund of accumulated Input Tax Credit by following prescribed refund procedures. Customs duties do not apply where goods are used in authorized SEZ operations, and duty drawback may be available for duties paid on imported inputs used in goods exported to the SEZ, subject to proof of export and compliance. Invoicing must declare export status and required SEZ approvals and shipping documentation must be maintained. Discussion-Forum Customs Wed, 26 Feb 2025 07:34:25 +0530 https://www.taxtmi.com/forum/issue?id=119645