Import of Service

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..... Import of Service
Query (Issue) Started By: - Kaustubh Karandikar Dated:- 19-11-2019 Last Reply Date:- 20-11-2019 Goods and Services Tax - GST
Got 6 Replies
GST
XYZ(India) exported goods to PQR(Malaysia). Subsequently, the goods required certain repairs for which XYZ appointed ABC(Singapore) to carry out the repairs. ABC carried out the repairs at Malaysia and charged the repairing ch .....

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..... arges to XYZ. Is XYZ liable to pay GST under reverse charge on amount paid to ABC? Reply By KASTURI SETHI: The Reply: ABC has provided service to PQR (Malaysia) for and on behalf of XYZ (India) XYZ is, de facto, service receiver. IGST is to be paid under reverse charge mechanism. Covered at serial no.1 of Notification No.10/17-IT (Rate) dated 28.6.17. Reply By Kaustubh Karandikar: The Reply: R .....

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..... espected Kasturi ji Appreciate your guidance. However, in my view, it will fall under Section 13(3)(a) of IGST Act i.e. services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services, under which the place of supply shall .....

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..... be the location where the services are actually performed. Since the services are performed outside India, no GST under reverse charge. Views of experts please. Reply By KASTURI SETHI: The Reply: My view is based on the decision of AAR. Anyhow, let us wait for decision of other experts. Reply By Ganeshan Kalyani: The Reply: XYZ (India) is receiving service from ABC (Singapore) so it is an impo .....

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..... rt of service. GST is payable under reverse charge mechanism. Reply By KASTURI SETHI: The Reply: Dear Sir, Why to invite SCN ? Pay tax and take ITC. Reply By Alkesh Jani: The Reply: Sir, The Section 13 (1) of IGST states that "(1) The provisions of this section shall apply to determine the place of supply of services where the location of the supplier of services or the location of the reci .....

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..... pient of services is outside India". Therefore, Section 13(3)(a) of IGST Act is applicable to determine the place of supply of service. Further, I beg to differ and of the view that it is not covered by Notification No.10/17-IT (Rates) and as place of supply of service is outside taxable territory. Thanks With due regards
Discussion Forum - Knowledge Sharing .....

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