SUPPLY TO SEZ UNIT

This discussion clarifies the requirements for supplying goods to Special Economic Zones (SEZs). While an Import Export Code (IEC) is generally mandatory for SEZ transactions, the consensus is that it is NOT compulsory when a Domestic Tariff Area (DTA) unit supplies to an SEZ unit. Participants confirm that an ARN received from the GST portal for an LUT application is valid for SEZ supplies, even without a prior IEC.