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

Reverse charge mechanism: SEZ units must pay GST on specified inward supplies and may claim input tax credit.
SEZ units must pay GST under the reverse charge mechanism on inward supplies (e.g., advocate, GTA services) and may claim the tax paid as input tax credit or refund. Supplies to SEZ units are treated as inter state supplies; suppliers were required to be registered during the initial GST implementation period, removing the concept of procurement from unregistered suppliers for those transactions.