Goods supplied without payment of GST to FTWZ. In the GST Return this supply has to be shown as B2B or B2CL or Export or NIL Rated Supplies or Exempted ( Other than NIL Rated / Non GST ) or Non GST Supplies?
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FTWZ is an SEZ unit as per the SEZ Act. To be shown as zero-rate supply
FTWZ is a special category of SEZ. as per FAQ.