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Case Law Details

Case Name : In re Waaree Energies Limited (GST AAR Gujarat)
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In re Waaree Energies Limited (GST AAR Gujarat)

The case of Waaree Energies Limited (GST AAR Gujarat) revolves around the tax liability of Special Economic Zone (SEZ) units under the reverse charge mechanism (RCM) for specific services. This article explores the nuances of the GST ruling and its implications on SEZ units.

Detailed Analysis

Waaree Energies Limited, an SEZ unit engaged in solar module manufacturing, sought clarification on whether they are obligated to pay GST under RCM for services procured from the Domestic Tariff Area (DTA). The cont

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