AAR should have decided the issue of Liability to pay GST under RCM: AAAR

In re Portescap India Private Limited (GST AAAR Maharashtra) The Appellant have raised the issues as to whether they are liable to pay tax on the receipt of -renting of immovable property” services from the SEEPZ SEZ Authority as well as on the other services procured by them wherein they are liable to pay tax under RCM, in terms of the provisions of the Notification No. 13/2017 – Central Tax (Rate) dated 28.06.2017, as amended by Notification No. 03/2018- Central Tax (Rate) dated 25.01.2018.. In this regard, we observe that the said questions, asked by the Appellant, can aptly be ...