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How would the sale by SEZ be treated under GST?

How would the sale by SEZ be treated under GST?

How would the sale by SEZ be treated under GST?

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Jeeba Jul. 06, 2018

Supplies made to and supplies made by a Special Economic Zone units are to be treated as an inter-state supply and the levy of IGST is attracted at the applicable rate. Any supplies made by the SEZ is treated as import.