Way bill for supply to sez

Supply to SEZ is considered Inter-State Supply under Section 7 of the IGST Act. However, the movement of goods is Intra-State. E-Way Bill does not concern the nature of supply, but only the type of movement.

SEZ located within the state, but there may not be need to generate E-way bill as it does not involve interstate movement of goods.

If the movement of goods to SEZ located in other state boundary( Interstate), E way bill may be necessary.

once e-way bill is implemented for intra state supplies, there will be need to generate e-way bill