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 |