CCI Online Learning
50% OFF in CA/CS/CMA Subjects
     
CIBIL

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

RCM on Security Charges of SEZ unit

This query is : Resolved 

Sir,

Whether GST RCM on Security Service Charges applicable for a SEZ Unit?

Regards
Nirmal


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).


You need to be the querist or approved CAclub expert to take part in this query .


Click here to login now



Similar Resolved Queries :





Trending Tags
GST Live Class    |    x