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SEZ Unit Exempt from GST under Reverse Charge: AAR Ruling in Mumbai

  • SEZ unit not liable to pay GST under reverse charge
  • A unit in SEZ does not have to pay GST under RCM for services from DTA
  • Ruling given in response to application by Waaree Energies Limited
  • AAR bench relied on CBIC clarification for similar issue in IFSC-Gandhinagar
  • SEZ unit can procure RCM services without tax payment with a letter of undertaking

Source: timesofindia.indiatimes.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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