https://www.taxtmi.com/forum/issue?id=117840 Supply from a SEZ unit to an EOU is treated as an export by the SEZ and import by the EOU; where goods are for the EOU's authorised operations and covered by a Letter of Undertaking, the SEZ unit need not pay GST and LUT filing enables supply without GST. Procedural compliance requires filing a home-consumption bill of entry with supporting documents and submitting a re-warehousing certificate within the prescribed period to secure duty-free clearance; noncompliance may prompt recovery of customs duties with interest. en-us Mon, 07 Mar 2022 12:32:02 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117840 Supply from a SEZ unit to an EOU is treated as an export by the SEZ and import by the EOU; where goods are for the EOU's authorised operations and covered by a Letter of Undertaking, the SEZ unit need not pay GST and LUT filing enables supply without GST. Procedural compliance requires filing a home-consumption bill of entry with supporting documents and submitting a re-warehousing certificate within the prescribed period to secure duty-free clearance; noncompliance may prompt recovery of customs duties with interest. Discussion-Forum GST Mon, 07 Mar 2022 12:32:02 +0530 https://www.taxtmi.com/forum/issue?id=117840