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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Reverse Charge Mechanism - procurement of renting of immovable ...

GST

December 15, 2021

Reverse Charge Mechanism - procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) - zero rated supply or not - Overall, a harmonious construction of section 5 (3) of IGST Act, 2017 read with relevant notifications and section 16 of IGST Act, 2017 clearly stipulates that applicant is liable to pay tax under Reverse Charge mechanism. - AAR

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