- SEZ units in Gujarat exempt from paying GST under Reverse Charge Mechanism for services from DTA
- Decision made in response to application by Waaree Energies Limited
- AAR bench referred to notifications and CBIC clarification on similar issue involving SEZ unit in IFSC-Gandhinagar
- Appellate Authority for Advance Rulings in Maharashtra ruled similarly in case of Portescap
- Advance rulings do not establish judicial precedent but carry persuasive value during assessments
- Ruling could benefit SEZ units in India currently involved in litigation over this issue
Source: a2ztaxcorp.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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