Supply of services to SEZ

i think no

mam

As per Clause (b) of Sub-section (5) of section 7 of IGST Act 2017: supply of goods or services or both to or by a SEZ developer or SEZ unit shall be treated as if such supply is in the nature of inter-state supply & treated as zero rated sale (export)

LUT has to be file for charging IGST

,* LUT has to be file for NOT charging IGST

No, even receipt in INR would be treated as export of services in case of SEZ. However fpr not charging IGST, LUT should be submitted before raising first invoice

If You are not charging (Paid) IGST Tax then LUT bond is mandatory....


Note :
(As per my View)
Supplies To SEZ is treated as Inter State supply also in India. So, it's not considered as Export of Service...
But, You are received payment as Foreign Currency. The payment is not a matter. You can get payment from anywhere from the related Party or Customer...

If any supply of goofs and services to a SEZ unit will be considered as inter-state. So while raising invoice no tax should be charged.

IGST has to be charged