are sez allowed to claim anything on outward supplies
as tax is payable on RCM they don't pay outward tax liability
so do they claim refund of itc on inputs ?
1 Replies
CA. Sourav Sarkar
(Chartered Accountant )
(24583 Points)
Replied 22 March 2021
GST on SEZ is zero rated supply and it is considered as export. If SEZ supply goods to others then IGST is applicable and can claim ITC
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