what are the GST provisions applicable to ''Supplier in SEZ''?
I want to the provisions.
like what about
-supply in india from SEZ supplier
-supply outside india by SEZ supplier
-inward supply of SEZ supplier by GTA(RCM)
etc.
From SEZ supplier point of view
Supply in India would attract IGST.
supply outside India attract IGST and can be refunded.
Inward supply of SEZ liable to RCM is payable under RCM.
CAclubindia
