Gst on export by sez

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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 

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