What is the treatment of clearance made in special economic zones?

What is the treatment of clearance made in special economic zones?

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The clearance from SEZ is zero-rated supply as per section 16 of the IGST Act, 2017. Accordingly, suppliers can claim IGST refunds,this type of supply is paid on or the same is not cleared under the bond / undertaking letter and the claim of unused ITC.

Answered on March 13, 2018.
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Gen GST