GST on indirect supply to sez

dear expert,

Mr.x providing services to Mr.A and Mr.A using my services against his supply to Mr.B (in SEZ)

mr.X place - DTA
Mr A place - DTA
Mr. B place - SEZ.

now Mr.X want to claim the benefits of Exemption available to SEZ supply.
Can he do that...
Replies (3)
How is it possible...?

Mr X not supply to B and Supply to A then it's not Export of Supply by X.
No way for claim...
Correct sir,
but Mr. x is asking for notifications/section ref etc
can you please provide if possible
Kindly Refer Section 16 of IGST Act

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