https://www.taxtmi.com/caselaws?id=751663 AAR Gujarat ruled that an SEZ unit is not liable to pay GST under reverse charge mechanism on legal services received from advocates. The unit can procure such services without paying IGST for authorized operations, provided it furnishes a Letter of Undertaking or bond as specified in Notification No. 37/2017-CT. The ruling applied the rationale from a CBIC clarification regarding similar services, determining that SEZ units are exempt from RCM obligations on specified services under Notification No. 10/2017-IT(Rate) when proper undertakings are provided. en-us Tue, 16 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751663 AAR Gujarat ruled that an SEZ unit is not liable to pay GST under reverse charge mechanism on legal services received from advocates. The unit can procure such services without paying IGST for authorized operations, provided it furnishes a Letter of Undertaking or bond as specified in Notification No. 37/2017-CT. The ruling applied the rationale from a CBIC clarification regarding similar services, determining that SEZ units are exempt from RCM obligations on specified services under Notification No. 10/2017-IT(Rate) when proper undertakings are provided. Case-Laws GST Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751663