sez supply

SEZ Supply is covered under Zero Rated supply and there are 2 conditions for this i.e.

1. Supply of goods or services or both under Bond or Letter of Undertaking without payment of IGST and Claim Refund of Unutilised ITC of CGST,SGST/UTGST AND IGST

2.Supply of goods or services or both on Payment of IGST and claim Refund of Such IGST