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GST Applicable to SEZ unit

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This discussion clarifies that iGST is not applicable when supplying goods and services to Special Economic Zone (SEZ) units. For supplies made without payment of tax, filing a Letter of Undertaking (LUT) is recommended. Otherwise, the supply will be treated as an export with payment.

Rajnish

Rajnish (Querist)
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13 February 2024 Dear Sir/Madam,

Please guide, if we are supplying services and goods to SEZ unit then should we levy GST?

thanking you in advance i

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 February 2024 GST not applicable for supply of services and goods to SEZ.

RAJA P M

RAJA P M (Expert)
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15 February 2024 Yes I agreed with Mr CA R Seetharaman Sir. Additionally, If You want to supply "EXPORT WITHOUT PAYMENT" then File LUT. Otherwise supply will be Export with Payment.

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