Goods and Services Tax – Started By: – Velayutham Panchatcharam – Dated:- 16-8-2017 Last Replied Date:- 13-9-2017 – Dear Experts,Can anybody explain the applicability of RCM for SEZ Developers / Units as SEZ is coming under IGST?RegardsPanch – Reply By KASTURI SETHI – The Reply = Supply of goods or service to SEZ is export out of country. Export is zero rated. So question of RCM for SEZ arises in your mind ? – Reply By RameshBabu Kari – The Reply = Dear sir,If registered SEZ unit purchases goods/services from unregistered person, does this same like normal case ? – Reply By KASTURI SETHI – The Reply = Treat the exported goods as GST paid. If unregistered person supplies to SEZ, that is also export. – Reply By HimansuSekhar Sha – The Reply
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Yes I agree with you. Zero rate of GST is also a rate of GST. It is one of the five slabs. Hence in this context we can say exported goods are to be treated as GST paid. SEZ is with in ambit of GST. – Reply By Velayutham Panchatcharam – The Reply = Dear Experts,Thanks for your valuable reply and clarifications. So based on the above, RCM is not applicable for SEZ whether supply from DTA by registered or unregistered dealer. Please correct me if I am wrong.RegardsPanch – Reply By Kishan Barai – The Reply = Great reply by all experts but let me make one clarification that Exports Business does not require mendatory GST registration. One can export goods / Supply goods to SEZ without GST Registration but to claim ITC it is required. – Reply By
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