Gst on export by sez

Is export by SEZ unit consider as zero rated supply? 

One of my friend said that is exempt supply. i am confused since export are consider as zero rated sales, so is there any other rule for export by SEZ unit!!!

Can any one help me!!!

Replies (3)
Export and SEZ supply is always Zero rated supply Because you are Claim Refurnd in Zero rated supply not include in exempted sales
Please refer Section 16 of IGST Act. The exports made by sez unit are Zero rated supplies and not exempted.

You will get covered under section 16(1)(a) itself and don't get confused with 16(1)(b)

Thank you uttam 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
29 September 2026
Work at home

Lottery.sambad.tv

Bhopal

Others

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
ARTICLESHIP 01 September 2026
Article Assistant

SGNG & Associates

New Delhi

CA Inter

View Details