Services to FTWZ

[Kaustubh Karandikar]

XYZ is providing management consultancy services to Free Trade Warehousing Zone (FTWZ). Whether it will be treated as export of service and if yes, whether XYZ is required to execute LUT for this transaction?

AI Summary

Management Consultancy to SEZ: Is It Export? Rule 96A Requires LUT for Compliance with GST Regulations XYZ is providing management consultancy services to a Free Trade Warehousing Zone (FTWZ), which is considered part of the Special Economic Zone (SEZ) scheme. The primary query is whether this service qualifies as an export and if XYZ needs to execute a Letter of Undertaking (LUT). Responses indicate that services to SEZ are treated as exports, requiring an LUT under Rule 96A. However, one response suggests it is a zero-rated supply rather than an export, but still necessitates an LUT. The discussion emphasizes compliance with GST regulations for such transactions.