IGST Under Reverse Charge Applies to Foreign Consultancy Services and Guarantees, Incurring Liability for Remittances.

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....Levy of IGST under reverse charge mechanism (RCM) - Supplier of the services located abroad (Outside India) - Amount paid to IVL Sweden against the receipt of support services in the form of consultancy - It is further found that IVL Sweden is acting as a guarantor in this entire arrangement - The remittence will be liable to IGST under RCM - AAAR....