Export by SEZ

Sez unit are not considered as part of India & as per Section 16 of IGST Act supply to Sez is treated as Zero Rated sale (Export) . So supply of Goods from DTA to Sez attracts IGST , & if such goods which procure by sez unit is cover under their operative Activity, is Not liable to pay IGST amount therein (As per Notification 15/2017 IGST (R))
As per Notification 37/2017 CT the DTA can supply to Sez under LUT & can claim refund on unutilized ITC (As per Section 54)