Registration

[SUDHIRKUMAR SHAH]

A trust is having its registered office situated in Ahmedabad and it is registered under GST Act.

Trust is having 3 properties out of which one property is in the SEZ Area.

Trust giving this property situated in SEZ area on lease/Rent basis to unregistered party in SEZ area.

A trust is registered under GST in Ahmedabad.

Now the question is whether Trust is required to take registration under SEZ for having property in SEZ area and given on rent ? Please quote relevent section/rules/ruling

Can a Trust raise Invoice from Gujarat Registration to SEZ Unit under a LUT as the Unregistered unit situated in SEZ is taking this property on rent to carry out authorised operation and service is earstwhile approved.

AI Summary

Trust Must Register SEZ Property Separately Under Second Proviso to Section 25(1) of CGST Act; Issue Invoices Without GST via LUT A trust with its registered office in Ahmedabad, already registered under the GST Act, owns three properties, one of which is located in a Special Economic Zone (SEZ). The trust leases this SEZ property to an unregistered party within the SEZ. The query raised concerns whether the trust needs separate GST registration for the SEZ property. The response clarified that under the second proviso to section 25(1) of the CGST Act, separate GST registration is necessary for premises in the SEZ. Additionally, rental invoices can be issued without GST under a Letter of Undertaking (LUT).