https://www.taxtmi.com/forum/issue?id=121077 Zero-rated supplies to an SEZ Unit or SEZ Developer for authorised operations may be made under a letter of undertaking without payment of integrated tax, with refund of eligible unutilised input tax credit, or on payment of integrated tax followed by supplier-side refund. The discussion contrasts a view that tax is separately charged and subject to the Rule 89(2)(f) non-collection declaration with a view that the SEZ pays only the agreed supply value. Both approaches require authorised operations and prescribed SEZ endorsement. en-us Fri, 21 Aug 2026 19:39:20 +0530 Tue, 25 Aug 2026 11:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121077 Zero-rated supplies to an SEZ Unit or SEZ Developer for authorised operations may be made under a letter of undertaking without payment of integrated tax, with refund of eligible unutilised input tax credit, or on payment of integrated tax followed by supplier-side refund. The discussion contrasts a view that tax is separately charged and subject to the Rule 89(2)(f) non-collection declaration with a view that the SEZ pays only the agreed supply value. Both approaches require authorised operations and prescribed SEZ endorsement. Discussion-Forum GST Fri, 21 Aug 2026 19:39:20 +0530 https://www.taxtmi.com/forum/issue?id=121077