https://www.taxtmi.com/forum/issue?id=114048 Whether GST/IGST applies to services provided by an SEZ unit in a Free Trade Warehousing Zone to a foreign entity is contested: one view treats supplies to or by an SEZ unit as inter state supplies under Sec 7(5) of the IGST Act thereby attracting IGST; an alternative view treats the services as export of services not subject to GST. A Letter of Undertaking is identified as a compliance mechanism to obtain exemption from IGST payment where applicable. en-us Thu, 16 Aug 2018 12:22:33 +0530 Thu, 23 Jan 2025 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114048 Whether GST/IGST applies to services provided by an SEZ unit in a Free Trade Warehousing Zone to a foreign entity is contested: one view treats supplies to or by an SEZ unit as inter state supplies under Sec 7(5) of the IGST Act thereby attracting IGST; an alternative view treats the services as export of services not subject to GST. A Letter of Undertaking is identified as a compliance mechanism to obtain exemption from IGST payment where applicable. Discussion-Forum GST Thu, 16 Aug 2018 12:22:33 +0530 https://www.taxtmi.com/forum/issue?id=114048