GST on courier charges to SEZ

In term of Notification 15/2017, 18/2017 (both are IGST rate)

Exempts all goods or services or both imported by a unit or a developer in the SEZ from the whole of the integrated tax for authorized operations.

Hence any goods & Services procure by Sez for Authorised Operations is Exempted.
Taxpayer who supply to Sez either can charge IGST on bill, treated as export , the IGST charged therein bill cannot be recovered from Sez , the Tax payer has to claim Refund for the same as provided in Section 54 or Taxpayer can file Lut & can raise the bill to Sez without payment of IGST.


Note : As per Notification 18/2017 IGST Rate : Any Services provided to Sez is Exempted. So in your case if Courier bill Seperatly raise will be Exempted , but if it is included in Bill for principal supply of Goods then need be issue as explained above.

So in case the taxpayer files Lut, he can raise the bill to Sez without adding GST to courier charges in the same Bill for principal supply of Goods. Is that right?

yes correct...................................

Thanks a lot for the clarification