Supplies to SEZ units and developers
1 min read
Updated 03 Oct 2026
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AI summary
Zero-rated, always inter-state, with or without IGST.
4 sections
Rules
- A supply to an SEZ unit or developer is zero-rated and always treated as inter-state, even within the same state.
- Only supplies for authorised operations of the SEZ unit qualify.
Two ways
| Type | Code in GSTR-1 / e-invoice | Tax |
|---|---|---|
| With payment of IGST | SEZWP | Charge IGST, then claim refund |
| Without payment (under LUT) | SEZWOP | No IGST; claim refund of ITC |
Documents
- Tax invoice marked "supply to SEZ unit/developer for authorised operations under LUT without payment of IGST" (or with payment).
- Proof that the SEZ received the goods (endorsement by the specified officer) is needed for refunds.
Reporting
GSTR-1 Table 6B; the SEZ unit sees them in its GSTR-2B.
Sources
PreviousExports of goods and services Next in GST Transactions Deemed exports and merchant-export supplies
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