Services provided to a customer in an SEZ unit will be zero-rated i.e. GST will not be charged on the invoices raised to a customer located in an SEZ unit.


Therefore, GST will not be levied on the following transactions involving services to an SEZ unit:

Billing Type
Conditions
Billing
Bill Shipper
If the pick-up is from an office in an SEZ unit
Customer SEZ account
Bill Consignee
If the delivery is to an office in an SEZ unit
Customer SEZ account
Bill Third Party
If the contracting office is located in an SEZ unit
Customer SEZ account