1)supply of services from SEZ is exports for sez and for the recipient is Imports and tax is payable on RCM basis by recipient
am I right ?
2) for service sector sez's supply of services are zero rated as they will be treated as exports are there any supply other than zero rated/nil rated/exempt?
Hi sir supplier supply to sez unit or developer term as zero rate but vice versa not zero rate
domestic supplier received service from sez unit not import in gst because sec 2(56) cgst act sez also part of India and one more prominent rcm on import of service sec 2(11) igst act need to satisfied
1 the supplier of service is located outside india
2 the recipient of service is located in India
3 place of supply of service is in India
so it's not import of service
CAclubindia
