Portescap India Private Limited ., In re
Date: December 10, 2021
Subject Matter
Reverse charge applicable on procurement of renting of immovable property services from an SEZ developer by an SEZ unit
Summary
Q1. 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 No. 13/2…
An application for Advance Ruling was 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 COST Act and MGST Act” respectively ] by M/s. Portescap India Private Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether Portescap India Pvt. Lt…