Can a person paying tax under composition scheme under GST make supplies of goods to SEZ?

Rule 5 - Conditions and restrictions for composition levy

Central Goods and Services Tax Rules, 2017

Section 10 - Composition levy.

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

No. Supplies to SEZ from domestic tariff area will be treated as inter-State supply. A person paying tax under composition scheme cannot make inter-State outward supply of goods.

Dated: 23-7-2017