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GST - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

SEZ unit - requirement to pay tax under reverse charge mechanism ...

GST

April 22, 2024

SEZ unit - requirement to pay tax under reverse charge mechanism (RCM) on specified services - the AAR concluded that the applicant, being an SEZ unit, is not required to pay GST under RCM for specified services availed from DTA suppliers. They ruled that the applicant can avail of the exemption from IGST under certain conditions, such as furnishing a Letter of Undertaking as specified in the relevant notification.

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