TaxTMI 
TaxTMI 
Do we need to take the LUT, from sales being made to one SEZ unit to other SEZ Unit. Please specify the relevant provisons in support of the above.
Applicability of LUT for sale between SEZ Units
08 Jan 2019 
1 Reply 
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LUT requirement for SEZ-to-SEZ supplies is unnecessary as export-treated clearances already safeguard government revenue.
LUT or bond is not required for supplies from one SEZ unit to another SEZ unit because clearances to and transfers within SEZs are treated as export-related movements and goods in SEZs are regarded as duty-paid; the Government's tax revenue is therefore considered safeguarded, removing the revenue-protection purpose of obtaining a fresh LUT or bond for intra-SEZ transfers. (AI Summary)
LUT or bond is not required for supplies from one SEZ unit to another SEZ unit because clearances to and transfers within SEZs are treated as export-related movements and goods in SEZs are regarded as duty-paid; the Government's tax revenue is therefore considered safeguarded, removing the revenue-protection purpose of obtaining a fresh LUT or bond for intra-SEZ transfers. (AI Summary)