Case LawGST-ARA- 93/2019-20/B-31
Portescap India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 12, 2020
- Type:
- Advance Ruling
- Members:
- Vinitha Sekhar, A A Chahure
Subject
Recipient of a supply cannot seek Advance Ruling
Summary
1. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) in accordance with Notification&nbs…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by Portescap India Private Limited, the applicant, seeking an advance ruling in respect of the following question. 1. Whether Portescap India Pvt. Ltd. is…