GST - RCM on Inward supplies by unit regd in sEZ

[Madhavan iyengar]

In respect of inward supplies received by GST regd unit located in SEZ please clarify on following

a) is the unit required to pay GST on RCM basis in respect of supplies received from Advocate/ GTA etc

b) is the unit required to pay GST on RCM basis in respect of supplies received from unregd persons during the period 1st July 17 to 13th OCt 2017

Kindly share views and position in law

AI Summary

GST on Reverse Charge for SEZ Units: Advocate, GTA, and Unregistered Supplies Clarified for July-Oct 2017 Period. A discussion on a forum addressed the applicability of Goods and Services Tax (GST) on a Reverse Charge Mechanism (RCM) basis for inward supplies to a Special Economic Zone (SEZ) unit. The queries focused on whether the SEZ unit must pay GST on supplies from advocates, Goods Transport Agencies (GTA), and unregistered persons between July 1, 2017, and October 13, 2017. Responses indicated that SEZ units must pay GST under RCM and can claim refunds. Supplies to SEZs are treated as inter-State supplies, requiring supplier registration, thus negating the concept of procurement from unregistered persons during the specified period.