Should i collect IGST amount From SEZ dealer? - No. Bcoz, He is under Exemption in his Inwards. Supplier will be Charge IGST in his Sales Bill and Also Pay Tax himself. SEZ dealer can't give Tax...
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LUT is compulsory - If You want supply 0 rate then You can apply LUT/BOND under GST then You can billing 0 tax... If not then You ll pay GST on Your own pocket.