https://www.taxtmi.com/caselaws?id=433345 Supplies of services to an SEZ unit for authorised operations are treated as zero-rated under the IGST Act, and that statutory treatment prevails over the reverse charge notification. Renting of immovable property services received from the SEZ Authority for authorised operations was therefore not liable to GST under reverse charge, and the same principle applied to other services procured from DTA suppliers for authorised operations in the SEZ. The benefit was conditional on furnishing the prescribed letter of undertaking or bond, after which reverse charge did not apply. en-us Fri, 13 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433345 Supplies of services to an SEZ unit for authorised operations are treated as zero-rated under the IGST Act, and that statutory treatment prevails over the reverse charge notification. Renting of immovable property services received from the SEZ Authority for authorised operations was therefore not liable to GST under reverse charge, and the same principle applied to other services procured from DTA suppliers for authorised operations in the SEZ. The benefit was conditional on furnishing the prescribed letter of undertaking or bond, after which reverse charge did not apply. Case-Laws GST Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433345