Q: Is it mandatory to charge IGST tax for an invoice which has PoS (Place of Supply) in SEZ (Special Economic Zone) ? What are implications if CGST & SGST are charged for SEZ PoS?
On all inter-state supplies, IGST is to be charged. If wrongfully paid CGST/SGST instead of IGST, he would have to pay IGST and shall get refund of CGST/SGST. No interest liability. Refer Section 77 CGST and Section 19 of IGST.
[ Reply as per Twitter Account of Govt of India for GST queries of Taxpayers ]
Read Other related GST Questions / Queries replied