https://www.taxtmi.com/forum/issue?id=113804 Where an advocate located in India supplies services to an SEZ unit located in India and the place of supply is in India, the transaction is an inter state supply and the SEZ recipient is, in principle, liable to pay tax under the reverse charge mechanism. SEZ units that discharge tax under reverse charge may claim input tax credit for tax paid and, where credit remains unutilised because supplies to SEZs are zero rated or exempted by notification, seek refund or utilise the credit for IGST on exports. Notifications exempting IGST on services received by SEZs from non resident suppliers do not negate RCM when the supplier is in India. en-us Thu, 31 May 2018 08:56:38 +0530 Thu, 23 Jan 2025 15:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113804 Where an advocate located in India supplies services to an SEZ unit located in India and the place of supply is in India, the transaction is an inter state supply and the SEZ recipient is, in principle, liable to pay tax under the reverse charge mechanism. SEZ units that discharge tax under reverse charge may claim input tax credit for tax paid and, where credit remains unutilised because supplies to SEZs are zero rated or exempted by notification, seek refund or utilise the credit for IGST on exports. Notifications exempting IGST on services received by SEZs from non resident suppliers do not negate RCM when the supplier is in India. Discussion-Forum GST Thu, 31 May 2018 08:56:38 +0530 https://www.taxtmi.com/forum/issue?id=113804