Registration required if a person is making supplies to sez

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ONE OF MY CLIENT IS EXCLUSIVELY SUPPLYING GOODS TO A SEZ UNIT AS I KNOW HE IS COVERED UNDER  SEC 16 OF IGST. HERE ARE MY QUESTIONS

  • WHETHER HE NEEDS TO GET HIMSELF REGISTERED UNDER GST REGIME OR NOT
  • WHETHER INVOICE IS ISSUED IN THIS CASE. IF YES THEN WHO WILL ISSUE INVOICE
  • WHETHER ITC WILL BE AVAILABLE TO MY CLIENT AS HE PURCHASED THE INPUT BY PAYING INPUT TAX
Replies (1)
yes can,because zero rated sales also while consider the turnover for gst registration

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