11 November 2019
XYZ is having a ‘Sweets and Namkeen’ shop. They supply these items to the SEZ unit either by 1) delivering these items to SEZ unit by their own tempo or 2) a representative of SEZ unit is coming to the shop and personally collecting the items. Under both the situations, the invoice is issued by XYZ in the name and address of the SEZ unit. Can XYZ supply these items to SEZ unit without payment of GST under LUT under both the situations?
CAclubindia
