Classification & GST on service of a Line Producer located in Brazil

In re Udayan Cinema Pvt Ltd (AAR West Bangal) The Line Producer to be engaged for the shooting of a feature film in Brazil is supplying motion picture production service, classifiable under SAC 999612. The Applicant is liable to pay IGST on the payments made to the above Line Producer in terms of Sl No. 1 of Notification No. 10/2017 – IGST (Rate) dated 28/06/2017 at 18% rate specified under Sl No. 34(vi) of Notification No. 08/2017 – IT (Rate) dated 28/06/2017, as amended from time to time. No deduction is available in terms of the contract with the Line Producer appended to the Applicatio...