Deemed Export Supply within State is Inter State or Intra State ?

Notifications issued regarding deemed exports(Notification No. 47/48/49 Central Tax Dated 18.10.2017). whether all supplies under deemed export(within same state ) will be deemed as a inter state supplies  and IGST will be charged ? or CGST+SGST /UTGST will be charged in case of intra-state supplies .

Section 7(5)(b) of IGST Act clearly says that  Supply of goods or services or to or by a Special Economic Zone developer or a Special Economic Zone unit  will be treated as Inter state Supply  and IGST will be Payable even if Supply is made within state .

But there is no such Provision for Deemed Export  supplies within state

CGST and SGST /UTGST will be payable in absence of any specific provision in deemed export  within state

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