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Rcm liability to sez units

RCM 992 views 1 replies

Dear Sir,

We are in SEZ unit in Jaipur & Getting Services from Unregistered dealers, further please clear in this case we need to Pay RCM on these services or not. Apart from this we are getting Supplies ( Goods ) from registered dealers & they are not charging GST as they have taken LUT Bonds / Undertaking. So Kindly clear Service provider also need to take LUT Bond / Undertaking for not charging GST.  Some registered dealers are also not charging GST on Service invoices but not mentioned any clarification regarding LUT Bond. Please revert immediately as we have not deposited any RCM on services from unregistered dealer.

Replies (1)
Those unregistered dealers who have made supplies to sez need to get themselves registered compulsorily. Sez is exempt from payment of IGST i.e No payment of tax by SEZ. For making further supplies they need LUT/bond but for receiving supplies no bond or LUT required.


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