Whether export by sez unit is shown as export sales or exempted sales in gst?

1. Export , but no need to charge IGST , liability to pay GST by Recepient in DTA

2. cover above in s.no.1


When a SEZ supplies goods or services or both to any one, it will be considered to be a regular inter-state supply and will attract IGST. The exception to this is, when a SEZ supplies goods or services or both to a Domestic Tariff Area (DTA), this will be considered as an export to DTA (Which is exempt for the SEZ)

Thanks for reply but my question is 

When a SEZ unit made supply of goods to person (outside india) whether it will be export or exempted supply? the confusion is because SEZ Unit (non taxable area) made supply to out of india(non taxable area).