Supplie to SEZ unit

There are 2 options available
1st : if you are issuing invoice with GST you do not have to submit Bond or LUT, after that you can apply for refund of same Igst amount...

2nd : if you are issuing invoice without GST, then Bond or LUT is compulsory to submit on Gst portal.

Supply of Goods  to  SEZ Unites  will be treated as  Zero rated supply  and  IGST or   LUT  is applicable  as per  the section 16 sub section 1(b)  and 3(a) (b)   of the  IGST act 2017 . Tax Invoice  is  applicable  if supply of goods  with payment of IGST .

1) you can supply the goods  with  payment of IGST  and claim refund  because zero rated supply 

or 

2)  you can supply goods  under bond/ Letter of Undertaking .

IF YOU HAVE LUT/BOND TO MAKE SUPPLIES TO SEZ SO THERE IS NO NEED TO PUT TAX AND ALL 

AND IF THERE IS NO LUT/ BOND SO HAVE TO SHOW & PAY TAX 

firstly, any supply of goods and service or both to a SEZ devolper or unit, called zero rated supply.

secondly supply to a SEZ developer or unit is treated as EXPORT, so IGST applicable.

As the name given that is zero rated tax, you understand that there is a no tax chargeable from the recipient for the supplies.
Here government has given the benefits to the suppliers (in this case in your company) that suppliers i.e. Registered ® person Selvi eligible to claim the refunds under 2 options,
1st option: supply supply of good and services without payment of integrated tax and claim refund of unutilised input tax credit only you have to submit Bond or letter of undertaking.

2nd option: paid integrated tax and claim refund on the proportionate basis that is basically your taxable supply within the state and zero rated supply.

Thank you 🇮🇳