170.     A taxable person supplied goods from Haryana to Special Economic Zone (SEZ) and paid CGST and SGST considering the transaction to be intra-state transaction. Later on, it came to the notice of the taxable person that such transaction is an inter-state supply and he had paid wrongly paid CGST and SGST but he was supposed to pay IGST.

Answer

In the above question, the taxable person has supplied goods from Haryana to special economic zone and paid CGST and SGST. However, as per Section 8 of IGST Act, supply of goods to or by a special economic zone developer or a special economic zone unit shall be treated as an inter-state supply and IGST shall be paid accordingly. 

Thus the taxable person shall first pay IGST on the supply made to special economic zone  without any interest and then claim refund of CGST and SGST wrongly paid considering the transaction to be intra-state supply. (Section 77 of CGST Act).