SEZ units furnishing LUT are not required to pay GST on RCM for services availed from DTA supplier
Last updated: 04 May 2024
Court :
Gujarat, AAR
Brief :
The Gujarat, AAR in the matter of M/s. Waaree Energies Limited [Advance Ruling No. GUJ/GAAE/R/2024/09 dated April 16, 2024] held that the Special Economic Zone units ("SEZ unit") are not required to pay GST under Reverse Charge Mechanism ("RCM") on any service received from suppliers located in the Domestic Traffic Area ("DTA") for carrying out the authorized operation in the SEZ unit, provided that a Letter of Undertaking ("LUT") or bond as a deemed supplier of such services is furnished as mentioned in Notification 37/2017-Central Tax dated October 04, 2017.
Citation :
Advance Ruling No. GUJ/GAAE/R/2024/09 dated April 16, 2024
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Bimal Jain
Published in GST
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