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GTA providing service to SEZ

LAKSHMI KANTH (TAX CONSULTANT) (449 Points)

02 December 2018

Sir. I am a GTA service provider and having a GST registration. Gst will be discharged by the receipient of service.if i supply such service to SEZ , then, what are the implications.

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2 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 03 December 2018

As per Notification 13/2017 CT : If GTA providing services to specefic category of person (Mention in Notification) then the RCM is applicable , the recepient is liable do RCM. But ...
As per Notification 11/2017 CT (r)

if GTA is providing services to other than those specified category recipients. In such scenario GST shall be paid by GTA itself on forward charge mechanism @ 5%. GTA is not allowed to take any ITC.

Moreover The Sez unit are not liable to Pay IGST As per Notification 64/2017 Custom

Hence GST has to deposit on forward charge by GTA

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 03 December 2018

sorry for above ,,,,, the GTA will not Deposit the GST on service provided to SEZ, actually this services are exempted by Vide Notificatoin 18 IGST (R)

HENCE SERVICE FROM GTA TO SEZ IS EXEMPTED