Tax Liability of SEZ Unit for Advocate Services under RCM: AAR Ruling

In re Abans Alternative Fund Manager LLP (GST AAR Gujarat)

Introduction: The case of Abans Alternative Fund Manager LLP before the GST Authority for Advance Ruling (AAR) in Gujarat delves into the tax liability of a Special Economic Zone (SEZ) unit for legal services procured from advocates. Specifically, the applicant sought clarity on whether they are required to pay taxes under the reverse charge mechanism (RCM) as per Please become a Premium member. If you are already a Premium member, login here to access the full content.