LUT UNDER SEZ

[Kusalava InternationalLimited]

Dear Sir/Madam,

Shall we apply separate LUT for SEZ Unit in addition to other units.

Thanks in advance.

[Shilpi Jain]

LUT has to be applied for each GSTIN. So if SEZ is registered separate from other units then separate LUT to be taken

AI Summary

Letter of Undertaking requirement: separate LUT must be furnished for each GSTIN, including separately registered SEZ units.
LUT obligations attach to each distinct GSTIN; where an SEZ unit is separately registered from other units, a separate LUT is required for that GSTIN, so entities with multiple GST registrations must obtain and maintain an individual LUT for each registration.