Supply to Seepz (SEZ)

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What are the impt points which needs to be taken care of, if any service provider has supplied services to SEZ
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Supply to SEZ are exempted from GST and are considered as Exports. Therefore, the suppliers supplying goods or services to SEZ can supply under bond or LUT without payment of IGST and claim credit of ITC, or supply on payment of IGST and claim refund of taxes paid.

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