Dear Sir,
Sponsership services are covered under RCM when
Notification No.13/17-C.T.(Rate) dated 28.6.17
Sl.
No.
|
Category of Supply of Services
|
Supplier of service
|
Recipient of Service
|
4
|
Services provided by way of sponsorship to any body corporate or partnership firm.
|
Any
person
|
Any body corporate or partnership firm located in the taxable territory.
|
Recipient shall be in the taxable territory.
Special Economic Zone is Not covered under Taxable territory of India so no reverse charge is applicable.
and services (Supply) provided by indian businessman to SEZ is treated as a Export .and it is not taxable it is exempt under
Gst . see following Link for detailed information.
https://cleartax.in/s/sez-eway-bill-gst-applicability
Considering above fact The supply made to Sez is Exempt,according to my view.
if my contention shows any mistake please correct me.