Supply From DTA to SEZ or SEZ to DTA under GST

As per Section 7(5)(b) of the IGST Act, 2017 says that Supply of goods or services or both made to or by a Special Economic Zone developer or a Special Economic Zone unit shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.

source https://www.caclubindia.com/articles/supply-from-dta-to-sez-or-sez-to-dta-under-gst-47841.asp