M/s. Portescap India Private Limited

The Maharashtra Appellate Authority for Advance Ruling, hereby, set aside the Advance Ruling No. GST-ARA-93/2019-20/B-I10 dated 10.12.2021, passed by the MAAR and hold as under: () that the Appellant are not required to pay GST under RCM on the impugned services of renting of immovable property services received from SEEPZ SEZ for carry ing out the authorised operation in SEZ subject to furnishing of LUT or bond as a deemed supplier of such services; i) that the Appellant are not required to pay GST under RCM on any other services received from the suppliers located in DTA for carrying out the authorized operation in SEZ subject to furnishing of LUT or bond as a deemed supplier of such services.