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TMI BlogGST on reverse charge on GTA in respect of supply to SEZ units.X X X X Extracts X X X X X X X X Extracts X X X X ..... I am a unit in the SEZ and I have received goods in the SEZ through the local transport bill is more than rs 1500. I am now supposed to pay tax on reverse charge basis on the GTA charges. As an SEZ I am eligible for an exemption from tax as the supply to SEZ is ZERO RATED for which the Service provider i.e. transport operator in this case should execute a bond for claiming the exemption. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However in terms of the RCM procedure the SEZ unit is the service provider hence this is a case of supply of service to yourself and therefore not taxable at the hands of the SEZ unit . In case this is not a correct position to hold can the SEZ unit use his SEZ Bond cum LUT for claiming this exemption. Thanks - Reply By Alkesh Jani - The Reply = Sir, In this regards, my point of vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w is that, supplies to SEZ unit or a Developer is treated as inter-state supplies. In terms of Notification 13/2017-CT (Rates) dated 28.06.2017 , as amended from time to time, the recipient of service is liable to pay tax, here it is important to note that the said Notification is issued under Section 9(3) of CGST Act,2017 and same is stated below for clarification:- 3) The Government ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th. From above it is clear that, SEZ unit or a Developer is the person liable for paying tax and all the provisions of the Act shall be applicable to SEZ unit or Developer. Therefore, in the instant case, you are required to obtain LUT or pay the tax and apply for refund. Further, the SEZ Bond cum LUT, executed by you is under the SEZ Act and Customs Act. Therefore, in my point of view, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be said that provisions of GST Act are adhered. Any alternate views are solicited. Thanks - Reply By KASTURI SETHI - The Reply = I support the views of Sh.Alkesh Jani, Ji. - Reply By subramanian vijayakumar - The Reply = I agree with the views - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = I also endorse the views of Sri Alkesh. - GST on reverse charge on GTA in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of supply to SEZ units. - Query Started By: - HARISH RADHAKRISHNAN Dated:- 25-7-2018 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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