<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Yes, supplies made to an SEZ unit or a SEZ developer are zero rated. The supplies made to an SEZ unit or a SEZ developer can be made in the same manner as supplies made for export:</span></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align: justify;"><span style="font-size:14px"><span style="color:#474747">either on payment of IGST under claim of refund;</span></span></li>
	<li><span style="font-size:14px"><span style="color:#474747">or under bond or LUT without payment of any IGST.</span></span></li>
</ul>