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Case Law Details

Case Name : In re Portescap India Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-93/2019-20/B-110
Date of Judgement/Order : 10/12/2021
Related Assessment Year :
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In re Portescap India Private Limited (GST AAR Maharashtra)

Q1. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Auth

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One Comment

  1. JITENDER KUMAR RANKA says:

    This is a a absolutely wrong decision. SEZ units can be liable to such taxes particularly they can’t be entangled in extra efforts for first paying & then claiming refund.

    Government must do away with all sorts of RCM as it is revenue neutral… Why making people to put efforts in paying & claiming refund…this is totally unproductive & uncalled for. It is really affecting productivity of businesses. It will impact GDP surely. If such rules are not there GDP will increase more rapidly.

    They are just following wrong custom inherited from service tax.

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