Where assessee, a SEZ unit has availed service from an advocate towards execution of lease agreement for premise in gift city, assessee was not required to GST under RCM on said services in accordance to notification 10/2017-Integrated Tax (Rate), subject to furnishing a LUT or a bond as specified in condition (i) of para 1 of Notification 37-Central Tax – Abans Altemative Fund Manager LLP, In re – [2024] 161 taxmann.com 681 (AAR – GUJARAT)