Portescap India Private Limited ., In re
Date: January 13, 2023
Subject Matter
No reverse charge on procurement of renting of immovable property services from an SEZ developer by an SEZ unit. AAR ruling set-aside.
Summary
Q1. Whether Portescap India Pvt. Ltd.(SEZ unit) 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 Notificatio…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central Goo…