Home Forum Goods and Services Tax - GST Month 10 2023 2023 (10) This
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Import of service by a supplier of exempt service - Goods and Services Tax - GSTExtract The services provided by a client of ours are wholly exempt and he is not registered under the CGST Act by virtue of section 23 . He now proposes to import certain services from abroad for his business purposes. Is he required to pay IGST under reverse charge and if so, liable to get himself registered? Section 24 , which provides for compulsory registration refers only to section 22 and not 23 . Would there be any difference if the service being imported is OIADB access or retrieval service? Thank you for your guidance.
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