RCM 9(3) on SEZ unit

As per Notification 13/2017 CT : If GTA providing services to specefic category of person (Mention in Notification) then the RCM is applicable , the recepient is liable do RCM. But ... As per Notification 11/2017 CT (r) if GTA is providing services to other than those specified category recipients. In such scenario GST shall be paid by GTA itself on forward charge mechanism @ 5%. GTA is not allowed to take any ITC. Moreover The Sez unit are not liable to Pay IGST As per Notification 64/2017 Custom Hence GST has to deposit on forward charge by GTA

how does 64/2017 applies here as import defined as per GST act and SEZ act 2005 is brings goods in India from outside india and DTA is not outside india

@ Nitish Kumar Aggarwal

As per Notification No. 18/2017 -Integrated Tax (Rate) Services provided by GTA ,Advocate to Sez Unit is EXEMPTED .
(covers under the Operative Activities of Sez)

sir but 18/2017 is for import and again the defination of import gives a contradictory view

Dear Nitish ;
Supply from DTA to Sez is treated as export . hence for sez unit its import im case of any inward suplies from DTA

but I dont understand what really you want to Know , you have asked that whether Sez unit is liable to do RCM on supply from GTA , the answer is NO & that is prescribed in Above notification 18/2017

Extract from Notification:

hereby exempts services
imported by a unit or a developer in the Special Economic Zone for authorised
operations, from the whole of the integrated tax leviable thereon under section
5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017).

sir 18/2017 talks about import of service and if I go by the definition of import as per GST act And SEZ act it means bringing in from a place outside india now DTA is not a place outside india it's juat outside the custom territory

BUT SEZ IS TREATED AS OUT OF INDIA.

KINDLY REFER SECTION 16(B) SALE TO SEZ IS TREATED AS ZERO RATED SALE (EXPORT)

it is treated as deemed export and I am saying about import

Yes its Import for Sez