SEZ -GST under RCM – OnlineTaxUpdate

The Authority for Advance Ruling, Gujarat, has held that a unit in SEZ is not liable to pay GST under RCM for the services received from DTA such as services of an advocate, provided it furnished a Letter of Undertaking. This ruling was given in respect of an application sought by Waaree Energies Limited.

AAR GST Article

SEZ units furnishing LUT are not required to pay GST on RCM for services availed from DTA supplier

byCA Bimal Jain30/04/202430/04/2024

The Gujarat, AAR in the matter of M/s. Waaree Energies Limited held that the SEZ unit are not required to pay GST under RCM on any service received from suppliers located in the DTA for carrying out the authorized operation in the SEZ unit, provided that a LUT or bond as a deemed supplier of such services is furnished as mentioned in Notification 37/2017-Central Tax dated October 04, 2017.

Tag: SEZ -GST under RCM

SEZ unit is not liable to pay GST under reverse charge: AAR Gujarat

SEZ units furnishing LUT are not required to pay GST on RCM for services availed from DTA supplier