Understanding the Supply ‘to & from’ SEZ in GST

In order to facilitate the supply of goods and services to and from SEZ, separate provision has been made under the GST regime.

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Special Economic Zone (SEZ) – An Overview

The Special Economic Zones are deemed as foreign territory for trading operations and taxation purposes, i.e. any goods or services supplied to the SEZ shall be treated as Zero-Rated supply and attract 0% GST.

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