https://www.taxtmi.com/caselaws?id=415844 The ruling determined that the applicant, a SEZ unit, must pay tax under the reverse charge mechanism for renting immovable property services from SEEPZ SEZ Authority as per the amended Notification No. 10/2017-I.T. (Rate). However, the ruling did not provide a definitive answer regarding the tax liability under RCM for other services procured from SEEPZ SEZ Authority due to insufficient details. It was clarified that the tax under RCM must be discharged under the IGST head in line with the IGST Act provisions treating the supply to or by a SEZ unit as an inter-State supply. en-us Fri, 10 Dec 2021 00:00:00 +0530 Tue, 26 Apr 2022 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415844 The ruling determined that the applicant, a SEZ unit, must pay tax under the reverse charge mechanism for renting immovable property services from SEEPZ SEZ Authority as per the amended Notification No. 10/2017-I.T. (Rate). However, the ruling did not provide a definitive answer regarding the tax liability under RCM for other services procured from SEEPZ SEZ Authority due to insufficient details. It was clarified that the tax under RCM must be discharged under the IGST head in line with the IGST Act provisions treating the supply to or by a SEZ unit as an inter-State supply. Case-Laws GST Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415844