Intra-state supply exceptions: imports, exports, SEZ transactions and supplies to departing tourists treated as exports.
Certain categories of supplies of goods made within the state are excluded from Intra-State supply for GST: import of goods; export of goods; supplies to and by SEZ units and SEZ developers; and supplies to non-resident short-stay tourists who take goods out of India, which are treated as export out of India. (AI Summary)