https://www.taxtmi.com/forum/issue?id=120753 Bill-to/ship-to supplies invoiced to a foreign party and delivered to an SEZ unit raise competing zero-rating analyses. One view treats supply to an SEZ for authorised operations as independently zero-rated, with LUT or tax-payment-and-refund options subject to SEZ endorsement and documentation. The contrary view applies the bill-to/ship-to place-of-supply rule, regards the foreign party as the deemed recipient, and distinguishes goods from services because goods delivered to an SEZ do not leave India. This view identifies possible dispute risk over zero-rating of goods. en-us Mon, 09 Feb 2026 20:49:14 +0530 Sat, 18 Jul 2026 14:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120753 Bill-to/ship-to supplies invoiced to a foreign party and delivered to an SEZ unit raise competing zero-rating analyses. One view treats supply to an SEZ for authorised operations as independently zero-rated, with LUT or tax-payment-and-refund options subject to SEZ endorsement and documentation. The contrary view applies the bill-to/ship-to place-of-supply rule, regards the foreign party as the deemed recipient, and distinguishes goods from services because goods delivered to an SEZ do not leave India. This view identifies possible dispute risk over zero-rating of goods. Discussion-Forum GST Mon, 09 Feb 2026 20:49:14 +0530 https://www.taxtmi.com/forum/issue?id=120753