TaxTMI 
TaxTMI 
We are a Recruitment Firm, having a client in SEZ, Pune. We placed an employee who is working in Pune office of that client. Client is demanding Bond/LUT to release the payment. We cant furnish LUT as not an exporter and turnover under 30Lacs. How to furnish a bond and value. Moreover is there any other way as we are not willing to work with SEZ unit because of this issue. Kindly help. Thanks!
SEZ Unit - Bond/LUT under GST
17 Aug 2017 
4 Replies 
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Export supply to SEZ requires Bond/LUT or bond with security and a contractual certificate to access GST relief.
Supplying manpower to an SEZ is treated as an export of services under GST and to invoice tax-free the supplier must furnish either a Bond/LUT or a bond with bank guarantee where LUT eligibility is absent; a contractual agreement and any certificate from the SEZ are necessary to process refunds or exemptions and to satisfy the SEZ's security and documentation conditions. (AI Summary)
Supplying manpower to an SEZ is treated as an export of services under GST and to invoice tax-free the supplier must furnish either a Bond/LUT or a bond with bank guarantee where LUT eligibility is absent; a contractual agreement and any certificate from the SEZ are necessary to process refunds or exemptions and to satisfy the SEZ's security and documentation conditions. (AI Summary)