Overview of applicability of GST on Exports & Supplies made to a SEZ unit

Sumati Bengani , Last updated: 05 December 2017  
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1. As per Clause (b) of Sub-section (5) of section 7 of IGST Act 2017: supply of goods or services or both to or by a SEZ developer or SEZ unit shall be treated as if such supply is in the nature of inter-state supply. 2. Further Section 16 of IGST ACTstates that: (1) 'zero rated supply' means a

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Sumati Bengani
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