I have imported machinery in 2013 under EPCG scheme. I made sales to SEZ and not made any exports outside India. am I eligible to claim refund of duty.
Any supply of goods or services or both to a Special Economic Zone developer/unit will be considered to be a zero-rated supply. That means these supplies attract Zero tax rate under GST. In other words, supplies into SEZ are exempt from GST and are considered as exports.. Refund can be claimed
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