LUT Without Export

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Bina export ke bhi LUT pe maal diya ja sakta hai ya nahi kya bina export ke lut use kar sakte hai india me hi maal sale karne par
Replies (4)
LUT liya hi tab Jata hai jab aap export without tax Karna chahtey ho.
otherwise Lut ki koi jarurat Nahi hai
But sir if we supply goods to sez in India than can we use lut without payment of tax
Mam supply goods to SEZ kya hota hai

@ Nidhi

as per section 16 of igst act supply to sez is covered under "export" , hence Lut is applicable therein

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