Registration, Goods and Services Tax - GST

[SUDHIRKUMAR SHAH]

A trust is having its registered office situated in Ahmedabad and it is registered under GST Act.

Trust is having 3 properties out of which one property is in the SEZ Area.

Trust giving this property situated in SEZ area on lease/Rent basis to unregistered party in SEZ area.

A trust is registered under GST in Ahmedabad.

Now the question is whether Trust is required to take registration under SEZ for having property in SEZ area and given on rent ? Please quote relevent section/rules/ruling

Can a Trust raise Invoice from Gujarat Registration to SEZ Unit under a LUT as the Unregistered unit situated in SEZ is taking this property on rent to carry out authorised operation and service is earstwhile approved.

Posts / Replies

[Shilpi Jain]

As per second proviso to section 25(1) of CGST Act separate GST registration is required for the premises in the SEZ. Rental bill can be issued without GST under Lut.