TaxTMI 
TaxTMI 
TaxTMI 
RCM Applicability on SEZ
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....CM Applicability on SEZ<br> Query (Issue) Started By: - Ashiesh Prremji Dated:- 15-4-2022 Last Reply Date:- 15-12-2022 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear Experts, Clarity required under provisions of IGST Act regarding RCM application on SEZ- Under Section 7 (5), any supply to or by SEZ shall be Inter- state supply. Section 5 (3) specifies recipient liability to pay gs....
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....t on supply of certain category of services / goods instead of Supplier as he is the person liable to pay tax in relation to such supply. Section 16 specifically cover any supply to SEZ comes under Zero- rated supply and with LUT filing non- sez can supply to SEZ without payment of IGST. As per Notification 10/2017 IGST, whole of the IGST payable under section 5 shall be paid under Reverse Charg....
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....e. So, my query is if any Advocate provide service to SEZ with Invoice without payment as 'Supply meant for Export under LUT without Payment for Authorised Operation' , will SEZ get relaxation as given under section 16 or gst under RCM will payable in context of section 5 ? Thanks, Reply By Shilpi Jain: The Reply: SEZ will not be liable under RCM provided the SEZ has an LuT. This is al....
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....so clarified in the TRU letter dated 18.12.2017. Reply By Ashiesh Prremji: The Reply: Thanks for Reply Shilpi Ma'am ! Could you attach that referred TRU letter.....I am not able to find it. Reply By Shilpi Jain: The Reply: It is a document. I am not able to copy its contents.Pls share mail id so i can forward Reply By Madhavan iyengar: The Reply: madam can u share the relevant document....
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.... of TRU F.No.334/335/2017-TRU dated December 18, 2017, email id [email protected] thanks<br> Discussion Forum - Knowledge Sharing ....