Reverse charge on repairs carried out outside India

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..... Reverse charge on repairs carried out outside India
Query (Issue) Started By: - Kaustubh Karandikar Dated:- 19-1-2019 Last Reply Date:- 19-1-2019 Goods and Services Tax - GST
Got 2 Replies
G .....

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..... ST
XYZ (Manufacturer from India) received back the goods from PQR (U.K.) after repairs under the cover of a Bill of Entry for the repaired goods and XYZ had taken credit of the IGST charged in the .....

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..... Bill of Entry. PQR had carried out the repairs outside India i.e. in U.K. PQR had issued a separate Invoice to XYZ towards repair charges in foreign currency. Is XYZ liable to pay GST on it under reve .....

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..... rse charge? If yes under which section? Reply By SHARAD ANADA: The Reply: Please refer Sec 2(11) of IGST Act 2017 for definition of import of service and Sec 13(3)(a) of IGST for POS. in my view thi .....

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..... s transaction is not a transaction of import of services as POS is not in India as per Sec 13(3)(a) Reply By Kaustubh Karandikar: The Reply: Yes sir, fully agree. thanks.
Discussion Forum - Know .....

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..... ledge Sharing .....

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