IT industry SEZ unit

1.it will be considered as if imported to india and IGST is applicable SEZ is a deemed nontaxable territory
materials supplied from india to sez cannot be termed as export because it may not satisfy the condition of receivables in convertible foreign exchange but it is an interstate supply and IGST is chargeable

Sale to Sez unit is zero rated sale which is count under export as per section 16 IGST act.

supplies made by SEZ are to be treated as interstate supply & levy of IGST is attracted at the applicable rate

sir if export proceeds are not realised under convertible foreign exchange from a sez within india can it be called export any supply of goods from SEZ to DTA is a import as it fulfills all the conditions specified in import of goods or services or both

it's not necessary that every export is deemed to be export if realisation is under foreign convertable, like to Sez unit
plz refer 16 IGST act.

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