What is the difference between SEZ and DTA

SEZ s are Special Econonic Zones with various tax concessions for the production of goods and services by SEZ units as per the provisions of SEZ Act,2005.

Good supplied to SEZ from domestic tariff area ( DTA) for the authorized operations are treated as exports as per Section 16 of IGST Act,2017 and the supplies are entitled to export benefits as available to physical exports.

However, supplies of goods from SEZ units to DTA would attract all Customs duties applicable to a product.