Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
SEZ unit - Legal services - liability pay tax under reverse charge mechanism on services received from advocate - The applicant contended that various provisions and exemptions under the SEZ Act, 2005, and SEZ Rules, 2006, exempt them from certain taxes and allow for zero-rated supply of services. The Authority examined relevant provisions of the IGST Act, 2017, and considered clarifications provided by the Tax Research Unit, CBIC. They referred to Notification No. 37/2017-Central Tax, which allows for furnishing of LUT for procuring services without payment of integrated tax. Emphasizing that the recipient in SEZ is deemed the supplier for fulfilling conditions of the notification, the Authority for Advance Ruling (AAR) ruled in favor of the applicant, stating that they are not required to pay GST under RCM for specified services, provided they furnish a LUT or bond as specified.
SEZ unit - Legal services - liability pay tax under reverse charge mechanism on services received from advocate - The applicant contended that various provisions and exemptions under the SEZ Act, 2005, and SEZ Rules, 2006, exempt them from certain taxes and allow for zero-rated supply of services. The Authority examined relevant provisions of the IGST Act, 2017, and considered clarifications provided by the Tax Research Unit, CBIC. They referred to Notification No. 37/2017-Central Tax, which allows for furnishing of LUT for procuring services without payment of integrated tax. Emphasizing that the recipient in SEZ is deemed the supplier for fulfilling conditions of the notification, the Authority for Advance Ruling (AAR) ruled in favor of the applicant, stating that they are not required to pay GST under RCM for specified services, provided they furnish a LUT or bond as specified.
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