sale to SEZ unit

sale to SEZ will be treated as zero retad supllies and will be given similar treatment as exports .

a registered taxable person exporting goods or services shall be eligible to claim refund under one of the following two options: 

i. Export under bond or letter of undertaking without payment of Integrated Tax and claim refund of unutilized input tax credit. 
 
ii. Export on payment of Integrated Tax and claim refund of the tax so paid on goods and services exported. 

Originally posted by : Purnima
	sale to SEZ will be treated as zero retad supllies and will be given similar treatment as exports . a registered taxable person exporting goods or services shall be eligible to claim refund under one of the following two options:  i. Export under bond or letter of undertaking without payment of Integrated Tax and claim refund of unutilized input tax credit.    ii. Export on payment of Integrated Tax and claim refund of the tax so paid on goods and services exported.

Hi,

In point (I) above I am unable to understand how it is possible to claim ITC  without payment please give example I do not know the subject.

Thanks

Originally posted by : Purnima
	sale to SEZ will be treated as zero retad supllies and will be given similar treatment as exports . a registered taxable person exporting goods or services shall be eligible to claim refund under one of the following two options:  i. Export under bond or letter of undertaking without payment of Integrated Tax and claim refund of unutilized input tax credit.    ii. Export on payment of Integrated Tax and claim refund of the tax so paid on goods and services exported.

Hi,

In point (I) above I am unable to understand how it is possible to claim ITC  without payment please give example I do not know the subject.

Thanks