EPCES

The Special Economic Zones
(GST Provisions)

Amended upto April, 2024

S.No.	Act/Rules	Section	Subject	Page
1	IGST Act	2(19)	Definition of Special Economic Zone	293
2	IGST Act	2(20)	Definition of Special Economic Zone Developers	293
3	IGST Act	Section 7(5)	Supply to SEZ developers, units and vice versa will be inter state supply	293
4	IGST Act	Section 8(1)	Supply to SEZ developers, units and vice versa will not be treated Intra State supply	293
5	IGST Act	Section 16	Supply to goods and services to SEZs is zero rated supply	294
6	CGST Act	Section 25	Registration requirement for SEZ Developers / Units	294
8	CGST Rules	Rule 46	Details to be printed on the tax invoice	294
9	CGST Rules	48(4)	Notification no 61/2020 dated 30th July 2020 for exemption from e-invoice to SEZ units	295
10	CGST Rules	Rule 89	Refund of Input tax credit	295
11	CGST Rules	Rule 96A	Time Limit for supply and realization of proceeds	297
12	IGST Rate	18/2017 dated 05-07-17	IGST Exemption on service import	298
13	CGST Circular	Circular 8/08/2017	Circular 8 for clarification dated 04-10-2017 for payment in INR	298
14	CGST Circular	Circular 48/22/2018	Circular 48 for clarification dated 14-06-2018	299
15	Returns	GSTR1 return	No reporting of DTA supply on cover of bill of entry in GSTR1	300