LUT

This query is : Resolved 

21 July 2020 Is SEZ unit required to apply for LUT at the time of exports from SEZ ?

Further, can directors of the company or group company be witness to the LUT application?

21 July 2020 SEZ is considered to be export territory. Rule 96A requires execution of LUT for exports which include SEZ but there is no such requirement for SEZ, to my knowledge.So,in my opinion, LUT is not required fro Exports from SEZ.



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