Whether SEZ unit is required to pay GST on receipt of supplies covered under reverse charge mechanism ?
Issue Favourable to Tax Payer ?:- yes
Held - We find that the FAQs on GST, 3rd edition, dated 15.12.2018, on the question of payment of IGST under RCM, when received by an SEZ unit has .....
Issue Favourable to Tax Payer ?:- yes
Held - From the provisions of section 16 (1) and Section 5 (3) of IGST Act it is clear that the intention of the legislature is not to tax the supp.....
Issue Favourable to Tax Payer ?:- no
Held - While the government, vide the said Section 5 (3) of the IGST Act, has notified specified categories of goods and services where tax shall b.....
