25 June 2020
Supplies to SEZ are zero rated but not exempted.As per section 9(3) of CGST Act,2017 "the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both". Thus, in opinion, RCM will be applicable to SEZ in this case (if otherwise applicable).
CAclubindia
