SUPPLY TO SEZ UNIT UNDER EPCG LICENCE
This query is : Resolved
15 July 2025
Dear Sir
KIndly advise how to make invoices to SEZ Unit to reach export obligation under EPCG licence scheme with notification number
KIndly advise how to make invoices to SEZ Unit to reach export obligation under EPCG licence scheme with notification number
12 August 2025
1. Nature of Supply
Supply to SEZ Unit is considered as “deemed export” under EPCG scheme.
Under EPCG, supplies made to SEZ unit count towards export obligation fulfillment.
These supplies are domestic supplies, but treated as deemed exports for export benefits.
2. Invoicing for Supply to SEZ Unit
Issue a regular tax invoice (not an export invoice) as per GST Rules.
Mention clearly on the invoice:
“Supply to SEZ Unit under EPCG Scheme”
EPCG licence number
SEZ unit’s GSTIN
Shipping bill number if applicable (for physical exports)
No IGST or zero-rated export benefit applies here since it is deemed export.
3. GST Notification for Deemed Exports under EPCG
Supplies to SEZ units under EPCG are covered under:
Notification No. 45/2017 – Central Tax (Rate) dated 14.11.2017
As per this, suppliers can claim refund of GST paid on inputs and input services used in supplying to SEZs under EPCG.
Input tax credit on inputs/input services used for EPCG supplies can be claimed/refunded as per rules.
4. Export Obligation
Maintain proper records & invoices as proof of supply to SEZ for export obligation fulfillment.
Report these supplies under deemed export in your GST returns (Table 6A of GSTR-1).
Inform your jurisdictional DGFT office about the supplies for crediting export obligation.
Supply to SEZ Unit is considered as “deemed export” under EPCG scheme.
Under EPCG, supplies made to SEZ unit count towards export obligation fulfillment.
These supplies are domestic supplies, but treated as deemed exports for export benefits.
2. Invoicing for Supply to SEZ Unit
Issue a regular tax invoice (not an export invoice) as per GST Rules.
Mention clearly on the invoice:
“Supply to SEZ Unit under EPCG Scheme”
EPCG licence number
SEZ unit’s GSTIN
Shipping bill number if applicable (for physical exports)
No IGST or zero-rated export benefit applies here since it is deemed export.
3. GST Notification for Deemed Exports under EPCG
Supplies to SEZ units under EPCG are covered under:
Notification No. 45/2017 – Central Tax (Rate) dated 14.11.2017
As per this, suppliers can claim refund of GST paid on inputs and input services used in supplying to SEZs under EPCG.
Input tax credit on inputs/input services used for EPCG supplies can be claimed/refunded as per rules.
4. Export Obligation
Maintain proper records & invoices as proof of supply to SEZ for export obligation fulfillment.
Report these supplies under deemed export in your GST returns (Table 6A of GSTR-1).
Inform your jurisdictional DGFT office about the supplies for crediting export obligation.
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