Lut without payment of igst

Under GST the supply of goods or services or both to SEZ are treated as zero rated supplies.Zero rated supply means any of the following supplies of goods or services or both, namely:
a) export of goods or services or both; or
b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. In your case there is no need to charge IGST as IGST IS @ 0%. Please get an updated invoice only with basic value from the party.

Thank you for the information Sir.