Question37: We are providing our Consultancy Services to SEZ in Gurugram ,
Our Office in In Delhi Can we purchases good or services without payment of GST. (as we was provided in VAT regime Purchases good against H form for Exports) . is any form or decleration under GST '

Answer As per Section 16 of IGST Act, Supply made to SEZ is zero rated supply. So your supply is export. You can do your supply against LUT (with refund of unutilized ITC) or payment of tax with refund claim. In GST there is no provision for procurement of Input without payment of tax against export. This facility was available under the earlier excise law & vat. (Reply dt. 09/4/2018)