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    <title>SEZ units furnishing LUT are not required to pay GST on RCM for services availed from DTA supplier</title>
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    <description>SEZ units that furnish a Letter of Undertaking or bond may procure services from DTA suppliers for authorized SEZ operations without payment of IGST under the Reverse Charge Mechanism, provided the LUT or bond is furnished as prescribed; the SEZ unit is treated as the deemed supplier for compliance and must meet the notification&#039;s conditions and procedural requirements for zero-rated treatment.</description>
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      <description>SEZ units that furnish a Letter of Undertaking or bond may procure services from DTA suppliers for authorized SEZ operations without payment of IGST under the Reverse Charge Mechanism, provided the LUT or bond is furnished as prescribed; the SEZ unit is treated as the deemed supplier for compliance and must meet the notification&#039;s conditions and procedural requirements for zero-rated treatment.</description>
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      <pubDate>Wed, 01 May 2024 07:59:24 +0530</pubDate>
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