Case Law Details
Case Name : In re Portescap India Private Limited (GST AAAR Maharashtra)
Related Assessment Year :
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In re Portescap India Private Limited (GST AAAR Maharashtra)
AAAR held that any supply of goods or services or both made to a SEZ developer or SEZ unit for carrying out the authorised operation in SEZ will be considered as zero-rated supply. That is, the said supply will not attract any GST whatsoever. It is further mentioned here that this provisions of zero-rated supply will cover even the supply of services which are specified under the reverse charge Notification 10/2017-I.T. (Rate) dated 28.06.2017 as amended by Notification No. 03/2018- C.T. (R) dated 25.01.2018. This is so because it is...
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Hi, I think our so called simple law is not basically simple as the advance rulings in the case speaks so.. And most of the cases it does as the few collecting authority does not understand the basics and claim taxes by the power to show themselves… i may be wrong, but it is my personal opinion.. if I am wrong I must be happy…