Question44: If service provided by SEZ
Developer to SEZ unit are exempt from GST or Taxable ' If it is Exempt from GST,
are SEZ developer required to submit LUT.
Answer Services provided by the SEZ developer to the unit located in SEZ
is not subjected to GST
The procedure given for Zero rated supply in GST act will not apply for this
The procedure given in SEZ Act will apply because the supply given by SEZ
developer are controlled by the SEZ Act (Reply dt. 18/4/2018)