Can a person paying tax under composition scheme make supplies of goods to SEZ?

No. Supplies to SEZ from domestic tariff area will be treated as inter-State supply. A person paying tax under composition scheme cannot make inter-State outward supply of goods. Thus, for making supplies to an SEZ unit, a person needs to take registration as a regular taxpayer. The supplies to SEZ will be zero rated and the supplier will be entitled to
make supplies without payment of tax or if he pays tax, he will be entitled to refund of tax so paid.