Regarding GST in SEZ area

Supply to SEZ is treated as Deemed Export and supply from SEZ is Deemed Import. Exports are Zero Rated Supplies and Imports are subject to GST as per applicable rates.

Regards

Import has specific rates subject to specific class of commodities. Exports are always exempted from gst.

As per Section 16 of IGST Act Supply to Sez is treated as export & Rule 48 of SEZ Rules, 2006 mandates that DTA buyer ought to file Bill of Entry for home
consumption when goods are supplied from SEZ to DTA.

Note : As per Notification 15/2017 IGST rate Any import of Goods or Services by SEZ is exempted from IGST Tax . So any supply to sez unit from DTA the Sez unit is not liable to pay IGST amount. Hence Refund for same tcan claim by supplier.