RCM - Supplies to SEZ

This discussion clarifies the validity of GST invoices raised for supplies made to Special Economic Zones (SEZs) under the Reverse Charge Mechanism (RCM). The core question is whether an invoice mentioning RCM is valid when SEZ units are exempt from paying tax. According to Notification 15/2017 IGST (R), goods or services imported by SEZ units for authorised operations are exempt from integrated tax.