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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Requirement of GST registration - import of services or not - ...

GST

December 23, 2020

Requirement of GST registration - import of services or not - place of supply - Supply of consulting services through sub-station Engineer/ expert of the applicant to OPTCL is not import of service within the meaning of section 2 (11) of the IGST Act. The Engineer/expert belonging to the applicant should be treated as a supplier located in India, and made liable to pay GST, the place of supply being determined in terms of section 12 (2) (a) of the IGST Act - AAR

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