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.

[Shilpi Jain]

As per second proviso to section 25(1) of CGST Act separate GST registration is required for the premises in the SEZ. Rental bill can be issued without GST under Lut.

AI Summary

Separate GST registration for SEZ premises required; rental invoices can be issued without GST under LUT. Separate GST registration is required for premises situated within a Special Economic Zone pursuant to the second proviso to section 25(1) of the CGST Act. Rental services supplied to an unregistered lessee in the SEZ may be invoiced without charging GST where the supplier issues a Letter of Undertaking (LUT).