Supply of goods to SEZ units are Zero Rated supplies.
You can supply to SEZ without charging any GST on goods supplied.
Input credit on purchases of Raw Material or stock in trade is also available.
Procedure to sell to a SEZ is similar to export of goods.
You have 2 options:
- Supply of goods with payment of IGST, or
- Without Payment of IGST and supplying after executing a bond or Letter of Undertaking
With first option, IGST needs to be paid on supply of goods which can be claimed as refund.
Under second option a Bond needs to be executed with a bank guarantee.