Supply to Sez

Dear sir,
Does supply to SEZ attracting GST?
Answer options
1. Yes
2. No
3. May be
4. Sometimes
what is the correct answer?
Replies (3)

As per  section 16  of the IGST  act 2017  , supply to SEZ units  are ZERO rated supply ,However  registered  supplier can supply    either paying  IGST  and claim refund  or  Letter  Of Under taking (subject  to conditions ) 

Supply made to SEZ are categorised as "ZERO RATED SUPPLY".
sir please tell me what is the correct option from 1 to 4

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