How to claim GST credit against Service supply (Work Contract Service) to SEZ

Contractors undertaking civil and industrial work for SEZ units can claim GST input credit on their purchase bills. The process involves claiming credit via GSTR 3B, provided you have filed a Letter of Undertaking (LUT) without tax payment. You can then claim a refund of the Input Tax Credit (ITC) by filing RFD-01, following the guidelines in Annexure Statement 5 and 5A for calculation.