What is the effect of IGST on third party export from SEZ Unit?
Example: ABC ( merchant Trader) purchase from XYZ ( SEZ Unit) directly export to 123 ( Country). It’s not for in the domestic market but for export
The container loaded inside SEZ by XYZ and sealed. The third-party shipping bill  filed in SEZ custom only and same goes to the port of export
Is IGST applicable here? As per the law of IGST is applicable after the bill of entry.  Bill of entry required for DTA and above case, not a DTA
It is direct export done by Indian Trader of Good purchased from SEZ units or can say it third party export than by SEZ unit