https://www.taxtmi.com/forum/issue?id=117913 Supply to an SEZ is treated as a zero rated inter state supply and, when the supplier exports services under a Letter of Undertaking (LUT) for authorised operations, the supplier may do so without payment of IGST; a TRU clarification dated December 18, 2017, states that the SEZ will not be liable to pay GST under the reverse charge mechanism where the supplier has exported under LUT and the LUT conditions are met. en-us Fri, 15 Apr 2022 17:11:17 +0530 Thu, 23 Jan 2025 15:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117913 Supply to an SEZ is treated as a zero rated inter state supply and, when the supplier exports services under a Letter of Undertaking (LUT) for authorised operations, the supplier may do so without payment of IGST; a TRU clarification dated December 18, 2017, states that the SEZ will not be liable to pay GST under the reverse charge mechanism where the supplier has exported under LUT and the LUT conditions are met. Discussion-Forum GST Fri, 15 Apr 2022 17:11:17 +0530 https://www.taxtmi.com/forum/issue?id=117913