SEZ- outward supply

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

So it will not be import but interstate supply am I right ?

Ya right normal provision apply igst

Igst and is intra state possible if purchase within same state I guess no right ?

Supply or buy to sez unit or developer whether intra state or inter state charge igst

Thanks got my doubt cleared

Yes RCM Applicable.
As per Section 2(19) of IGST Act " Sez shall have the same meaning as assigned to it in clause (za) of sec 2 of Sez Act 2005.
As per clause (I) of Sec 2 of Sez, 2005 which define DTA means the whole of India but does not include the areas of Sez.
In term of Sec 7 of IGST Act it's inter state supply .

In term of Sec 16 of IGst Act any supply made to Sez is Zero rated supply, so any Supply fro Sez to DTA is import of Goods or Services & in term of Section 5 IGST Act the DTA is liable to pay IGST under Reverse Charge.

Note :

As per instructions given at para 9 to GSTR 1, any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies made by Sez under cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports in GSTR 2

So it's very much clarify from above that DTA is liable to pay IGST on any services procure from SEZ




Hence

Thanks 👍