https://www.taxtmi.com/forum/issue?id=113979 Reverse charge liability attaches to GTA services for supplies to SEZ units treated as inter state supplies; the SEZ recipient is liable to pay tax under the notification and must furnish a valid GST LUT for zero rated supplies or pay the tax and apply for refund. The SEZ Bond cum LUT executed under the SEZ Act and Customs Act does not substitute for GST compliance regarding LUT or payment/refund for reverse charge liability. en-us Wed, 25 Jul 2018 09:46:26 +0530 Thu, 23 Jan 2025 15:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113979 Reverse charge liability attaches to GTA services for supplies to SEZ units treated as inter state supplies; the SEZ recipient is liable to pay tax under the notification and must furnish a valid GST LUT for zero rated supplies or pay the tax and apply for refund. The SEZ Bond cum LUT executed under the SEZ Act and Customs Act does not substitute for GST compliance regarding LUT or payment/refund for reverse charge liability. Discussion-Forum GST Wed, 25 Jul 2018 09:46:26 +0530 https://www.taxtmi.com/forum/issue?id=113979