As per the previous law i.e., Excise and VAT exporter can export the good without payment of duty by filing ARE-1. But in GST no such ARE-1 procedures are specified.
But as per 96A of Refund Rules under GST, has to file FORM GST RFD - 11 for exports and the same rules mutatis mutandis will apply to supply of goods and services or both to SEZ or SEZ Developers.
Is it Correct? if it is correct what is the process for it.
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