supplies to SEZ Zone

Supplies made to SEZ unit for Authorised Operations are exempt from GST.  But it is subject to the condition that the supplier has to provide letter of Undertaking and obtain approval from the concerned jurisdictional officer.   The application has to be made in GSTRFD 11 form.

 

Alternatively the supplier has to make IGST payment on supplies made to SEZ and obtain refund.     SEZ units should not be levied with GST for authorized operations.