https://www.taxtmi.com/forum/issue?id=2216 Rule 12 of the SEZ Rules, 2006 mandates that a Bill of Export is required where supplies from DTA to SEZ claim export benefits; the Bill must be submitted by the supplier. If export documents (shipping bill, export invoice, LC) are in the name of the contracting exporter while goods were dispatched under the supplier's LUT and ARE 1, authorities may treat the transaction as a merchant export and raise compliance concerns. en-us Fri, 10 Sep 2010 14:33:04 +0530 Thu, 23 Jan 2025 15:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2216 Rule 12 of the SEZ Rules, 2006 mandates that a Bill of Export is required where supplies from DTA to SEZ claim export benefits; the Bill must be submitted by the supplier. If export documents (shipping bill, export invoice, LC) are in the name of the contracting exporter while goods were dispatched under the supplier's LUT and ARE 1, authorities may treat the transaction as a merchant export and raise compliance concerns. Discussion-Forum Central Excise Fri, 10 Sep 2010 14:33:04 +0530 https://www.taxtmi.com/forum/issue?id=2216