Reverse charge on SEZ units

[Yugank Goel]

Whether reverse charge is applicable for advocate services rendered to SEZ Units?

If yes, then what about the amount paid under reverse charge? Can we claim refund for the same?

Please clarify...

AI Summary

Experts Debate GST Reverse Charge on Advocate Services for SEZ Units: Tax Payment or Zero-Rated Exemption? A discussion on a forum revolved around whether reverse charge mechanism (RCM) under the Goods and Services Tax (GST) applies to advocate services provided to Special Economic Zone (SEZ) units. One expert argued that SEZ units must pay tax under RCM for such services, with input tax credit (ITC) available but no refund claim. Another expert countered that services for authorized operations in SEZs are exempt from IGST. Further discussions highlighted that SEZ units may either pay tax and claim refunds or consider such supplies zero-rated. The debate included references to relevant GST provisions and notifications.