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    <title>Reverse Charge (GTA) and SEZ Unit</title>
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    <description>Whether a SEZ unit must discharge reverse charge for GTA services from an unregistered transporter or can rely on the Special Economic Zone entitlement to exemption for taxable services; advisors offered conflicting views-one asserting exemption for services to Developers/Units and the other pointing to a notification that subjects SEZ supplies to service tax with refund procedures-raising the related question of whether exemption formalities (Form-A1, Form-A2, Form-A3) must be completed if the unit is treated as located in the taxable territory.</description>
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      <title>Reverse Charge (GTA) and SEZ Unit</title>
      <link>https://www.taxtmi.com/forum/issue?id=106872</link>
      <description>Whether a SEZ unit must discharge reverse charge for GTA services from an unregistered transporter or can rely on the Special Economic Zone entitlement to exemption for taxable services; advisors offered conflicting views-one asserting exemption for services to Developers/Units and the other pointing to a notification that subjects SEZ supplies to service tax with refund procedures-raising the related question of whether exemption formalities (Form-A1, Form-A2, Form-A3) must be completed if the unit is treated as located in the taxable territory.</description>
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      <law>Service Tax</law>
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