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    <title>GST - RCM on Inward supplies by unit regd in sEZ</title>
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    <description>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.</description>
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