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    <title>No GST under RCM on supply of renting of immovable property by SEZ authority if LUT is furnished by recipient</title>
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    <description>Zero-rated supply to SEZ units includes services where tax would otherwise be payable under reverse charge; supplies to SEZ developers or units are zero-rated regardless of supplier location, and a recipient who furnishes a letter of undertaking is not liable to pay GST under reverse charge on renting of immovable property or other services procured from Domestic Tariff Area suppliers for authorized SEZ operations.</description>
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      <description>Zero-rated supply to SEZ units includes services where tax would otherwise be payable under reverse charge; supplies to SEZ developers or units are zero-rated regardless of supplier location, and a recipient who furnishes a letter of undertaking is not liable to pay GST under reverse charge on renting of immovable property or other services procured from Domestic Tariff Area suppliers for authorized SEZ operations.</description>
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