SEZ not Requires to Pay GST under RCM for Legal Service received by Virtue of Notification on Central Tax Rate: AAR [Read Order]

The authority held that the applicant, an SEZ unit, is not required to pay GST under RCM on specified services under notification No. 10/2017-1T(Rate) as amended from time to time, subject to furnishing a LUT or bond as specified in condition (i) of 1 of notification No. 37/2017-CT
By Yogitha S. Yogesh - On June 9, 2024 10:41 am - 2 mins read
AAR GST - SEZ - RCM - Gujarat authority - advance ruling - Goods and service tax - TAXSCAN

In a recent case, the Gujarat Authority For Advance Ruling ( AAR ) has held that the Special Economic Zone ( SEZ ) is not required to pay Goods and Service Tax ( GST ) under Reverse Charge Mechanism ( RCM ) for legal services received by Virtue of Notification on Central Tax Rate. M/s…

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