Reverse charge under gst for sez unit

HI Surendra,

Supplies to SEZ can not be made by Unregistered Dealer, as SEZ is considered to be separate territory altogether,

20 lakh limit is available for a dealer who are supplying Intra State basis,

Still if you get some invoice from unregistered vender in SEZ, my view is you should pay and claim refund if the supply comes under the authorized operations,

Please refere notification no :18/IGST for serives and notification No:64/Customs for goods received by SEZ is wholly exempte from IGST. Accordingly, no inpu tax is passed on SEZ unit under GST. Thus RCM is not applicate as the underlying supply received at SEZ should be seen as exempted for this purpose

Dear Durai,

The notification which you have highlighted relates with the imports made from outside India.

There is no connection with the supplies made from DTA Unit which are unregistered.

So the doubt still remains.

Please note that SEZ is treated as a foreign territory for tax purposes. Though SEZs are located in the same country, it has been considered to be located in a foreign territory. SEZs are not considered as a part of India.Therefore, as per GST provisions, unregistered dealers shall not supply goods to SEZ.