Question 43:
Is LUT required for export the goods from SEZ UNIT?

Answer
The zero rated supply under section 16 covers supply to SEZ so all provision relating to export will apply and Supply will be against LUT or on payment of TAX with refund of the same
SECTION 16 of IGST Act

Section 16: Zero rated supply
(1) 'zero rated supply' means any of the following supplies of goods or services or both, namely:''
(a) export of goods or services or both; or
(b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. (Reply dt. 02/4/2018)