Supply to SEZ unit in USD

[Yatin Bhopi]

Dear expert

We are manufacturer and supplying goods to SEZ unit under LUT. One of our SEZ customer requested to supply goods in USD. Please let me know

1. Is this allowed

2. Are we need to raised GST invoice in USD.

If this is allowed please share circular \ Act \ Rules references

AI Summary

Invoice in foreign currency: GST invoices for SEZ supplies may be issued in foreign currency with INR equivalent for compliance.
Invoices for supplies to SEZ units may be issued in a freely convertible foreign currency, but the GST tax invoice must comply with Section 31. Common practice is to record the foreign currency amount on the GST tax invoice together with the equivalent amount in Indian rupees and to indicate that the supply is "meant for SEZ under bond/LUT" or show IGST payment, thereby avoiding invoice mismatches and meeting bank and customs regularisation requirements.