Murlidhar Agarwal (4 Points)
16 August 2019Hello,
My client does interstate (IGST) material purchases and then sells the material to SEZ without payment of IGST and also to Regular Non SEZ clients. Questions that i have are:
1. As the sales to SEZ are being made without payment of IGST does my client has to file the LUT or ask the SEZ to file and provide the LUT copy to my client?
2. Can my client utilize the ITC on the purchases meant for supply to SEZ to discharge IGST liability towards sales made to Regular Non SEZ clients?
CA PREM KUMAR
(Chunduru & Co)
(296 Points)
Replied 16 August 2019
Point no. 1 your client should take LUT Registration from the respective range
Point No. 2 Yes can be utilised.
Murlidhar Agarwal
(4 Points)
Replied 16 August 2019
Sir, do they need to file for refund of ITC or not required considering that the ITC on the purchases meant for supply to SEZ can be used to discharge IGST liability towards sales made to Regular Non SEZ clients?
Paramasivan Lingan
(55 Points)
Replied 16 August 2019
CAclubindia
