Question 42:

 I would like to have a clarification on the following point:
Matter:- we receive the order from outside India., the material is supplied to SEZ in India on shipped to billed to basis. (e g billed to a company  in Germany and supply made to SEZ in India) payment will be revived by us in Doller term from the billed to party. 
In GST how it is to be treated:  whether it is   a   supply to SEZ as zero rated and how it could be reflected in the GST return.

Answer
As per Section 16 export to other country as well as supply to SEZ both are covered under the definition of Zero Rated Supply. Therefore it will be treated as zero rated supply. So far as filling of return is concerned it will be shown in Table 6B of GSTR-1 (in supplies made to SEZ unit or SEZ developer)
Although export and supplies to SEZ are treated equally in GST but the information is shown separately because the supplies to SEZ are not mentioned in Custom Ports. (Reply dt. 09/4/2018)