https://www.taxtmi.com/forum/issue?id=112612 Applicability of the Reverse Charge Mechanism to supplies to SEZ developers/units depends on their classification as zero-rated exports and interstate supplies. Supplies to SEZ are treated as exports and zero-rated under GST, so RCM generally does not apply. However, interstate supplies to SEZ typically require supplier registration; an unregistered supplier can still supply to SEZ but registration is needed for following zero-rated procedures and for claim of Input Tax Credit or refund, creating compliance and credit issues for SEZ recipients procuring from unregistered vendors. en-us Wed, 16 Aug 2017 22:04:05 +0530 Thu, 23 Jan 2025 15:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112612 Applicability of the Reverse Charge Mechanism to supplies to SEZ developers/units depends on their classification as zero-rated exports and interstate supplies. Supplies to SEZ are treated as exports and zero-rated under GST, so RCM generally does not apply. However, interstate supplies to SEZ typically require supplier registration; an unregistered supplier can still supply to SEZ but registration is needed for following zero-rated procedures and for claim of Input Tax Credit or refund, creating compliance and credit issues for SEZ recipients procuring from unregistered vendors. Discussion-Forum GST Wed, 16 Aug 2017 22:04:05 +0530 https://www.taxtmi.com/forum/issue?id=112612