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    <title>Supply to SEZ unit in USD</title>
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    <description>Invoices for supplies to SEZ units may be issued in a freely convertible foreign currency, but the GST tax invoice must comply with Section 31. Common practice is to record the foreign currency amount on the GST tax invoice together with the equivalent amount in Indian rupees and to indicate that the supply is &quot;meant for SEZ under bond/LUT&quot; or show IGST payment, thereby avoiding invoice mismatches and meeting bank and customs regularisation requirements.</description>
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      <description>Invoices for supplies to SEZ units may be issued in a freely convertible foreign currency, but the GST tax invoice must comply with Section 31. Common practice is to record the foreign currency amount on the GST tax invoice together with the equivalent amount in Indian rupees and to indicate that the supply is &quot;meant for SEZ under bond/LUT&quot; or show IGST payment, thereby avoiding invoice mismatches and meeting bank and customs regularisation requirements.</description>
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