https://www.taxtmi.com/forum/issue?id=115993 The forum concludes that "bill to - ship to" does not generally convert subcontractor deliveries into zero-rated supplies to an SEZ; such transactions are treated as inter-State supply with the main contractor bearing the IGST obligation because the subcontractor is viewed as acting for the main contractor. A contrary submission notes that if the contract expressly permits the subcontractor to supply directly to the SEZ unit and the work is within authorized SEZ operations, the subcontractor may supply on a Letter of Undertaking (LUT) without charging IGST. en-us Fri, 07 Feb 2020 14:02:15 +0530 Thu, 23 Jan 2025 15:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115993 The forum concludes that "bill to - ship to" does not generally convert subcontractor deliveries into zero-rated supplies to an SEZ; such transactions are treated as inter-State supply with the main contractor bearing the IGST obligation because the subcontractor is viewed as acting for the main contractor. A contrary submission notes that if the contract expressly permits the subcontractor to supply directly to the SEZ unit and the work is within authorized SEZ operations, the subcontractor may supply on a Letter of Undertaking (LUT) without charging IGST. Discussion-Forum GST Fri, 07 Feb 2020 14:02:15 +0530 https://www.taxtmi.com/forum/issue?id=115993