Waaree Energies Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- April 15, 2024
- Type:
- Advance Ruling
- Members:
- Amit Mishra, Milind Kavatkar
Subject
SEZ unit is not required to pay GST under RCM on specified services, subject to furnishing a LUT or bond as specified in Notification No. 37/2017-CT
Summary
The case law involves an SEZ (Special Economic Zone) unit seeking clarification on the applicability of reverse charge mechanism (RCM) for specific services availed from the Domestic Tariff Area (DTA) under the GST regime. The SEZ unit argues that RC…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,GUJARAT Brief facts M/s Waaree Energies Limited (for short —`applicant’), 231-236, Diamond Park, SEZ, Sachin, Surat-394230, is engaged in the manufacture of solar modules. They are registered under the category of taxpayer as an “SEZ Unit” & their registration number is 24AAACA4043J1Z2. 2. The Applicant avails servi…