https://www.taxtmi.com/circulars?id=66118 Units in IFSC SEZ receiving input services chargeable on reverse charge are deemed suppliers and liable for integrated tax, but may procure such services without payment of integrated tax by furnishing a Letter of Undertaking in lieu of a bond, subject to the procedural conditions and exceptions applicable to such undertakings; the clarification applies mutatis mutandis to IFSC SEZ units and aligns reverse-charge treatment with zero-rated import of services for authorized operations. en-us Mon, 18 Dec 2017 00:00:00 +0530 Thu, 29 Dec 2022 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66118 Units in IFSC SEZ receiving input services chargeable on reverse charge are deemed suppliers and liable for integrated tax, but may procure such services without payment of integrated tax by furnishing a Letter of Undertaking in lieu of a bond, subject to the procedural conditions and exceptions applicable to such undertakings; the clarification applies mutatis mutandis to IFSC SEZ units and aligns reverse-charge treatment with zero-rated import of services for authorized operations. Circulars GST Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66118