Reverse Charge Mechanism Applies to Renting Services from SEEPZ Authority Under IGST Act, Section 5(3). Not Zero-Rated. https://www.taxtmi.com/highlights?id=60945 Reverse Charge Mechanism - procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) - zero rated supply or not - Overall, a harmonious construction of section 5 (3) of IGST Act, 2017 read with relevant notifications and section 16 of IGST Act, 2017 clearly stipulates that applicant is liable to pay tax under Reverse Charge mechanism. - AAR en-us Wed, 15 Dec 2021 13:30:47 +0530 Wed, 15 Dec 2021 13:30:47 +0530 TaxTMI RSS Generator Reverse Charge Mechanism Applies to Renting Services from SEEPZ Authority Under IGST Act, Section 5(3). Not Zero-Rated. https://www.taxtmi.com/highlights?id=60945 Reverse Charge Mechanism - procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) - zero rated supply or not - Overall, a harmonious construction of section 5 (3) of IGST Act, 2017 read with relevant notifications and section 16 of IGST Act, 2017 clearly stipulates that applicant is liable to pay tax under Reverse Charge mechanism. - AAR Highlights GST Wed, 15 Dec 2021 13:30:47 +0530 https://www.taxtmi.com/highlights?id=60945