SUPPLY TO SEZ WITHOUT PAYMENT OF TAX

This discussion explores the requirements for supplying goods or services to Special Economic Zones (SEZs) without upfront tax payment, particularly when using an LUT (Letter of Undertaking). A key concern raised is whether a certificate from the SEZ client is necessary to avoid potential disputes with GST officers. The conversation also touches upon the importance of ensuring supplies are for authorised operations within the SEZ, especially for services like SaaS, and the challenges in proving this.