Levy of IGST under reverse charge mechanism (RCM) - Supplier of ...
IGST Under Reverse Charge Applies to Foreign Consultancy Services and Guarantees, Incurring Liability for Remittances.
June 19, 2023
Case Laws GST AAAR
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
View Source