https://www.taxtmi.com/article/detailed?id=16006 Zero-rated supplies to SEZ units and developers are available only when made for authorised operations; suppliers may supply under bond/LUT without payment of tax or supply on payment of IGST and claim refund, with refunds for the payment route processed by the jurisdictional proper officer upon formal application and requiring SEZ endorsement. Separate GST registration is mandatory for SEZ premises, intra-entity SEZ-DTA transactions are treated as supplies between distinct persons, and supplies to or by SEZs are treated as inter State supplies while imports into SEZs remain exempt from IGST. en-us Thu, 12 Mar 2026 08:34:53 +0530 Thu, 12 Mar 2026 08:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16006 Zero-rated supplies to SEZ units and developers are available only when made for authorised operations; suppliers may supply under bond/LUT without payment of tax or supply on payment of IGST and claim refund, with refunds for the payment route processed by the jurisdictional proper officer upon formal application and requiring SEZ endorsement. Separate GST registration is mandatory for SEZ premises, intra-entity SEZ-DTA transactions are treated as supplies between distinct persons, and supplies to or by SEZs are treated as inter State supplies while imports into SEZs remain exempt from IGST. Articles Goods and Services Tax - GST Thu, 12 Mar 2026 08:34:53 +0530 https://www.taxtmi.com/article/detailed?id=16006