The taxpayer can file the application for supplies to a Special Economic Zone unit or a Special Economic Zone developer by:
- Supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
- Supplier of services along with such evidence regarding receipt of services for authorized operations as endorsed by the specified officer of the Zone.
To claim refund on supply to SEZ, the following documents and information must be submitted:
- Proof of receipt of goods or services as demonstrated by the specified officer of the SEZ.
- A statement containing the number and date of invoices, the evidence regarding the endorsement SEZ Officer and the details of payment.
- A declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services