Case Law Details
Case Name : In re Workplace Options India Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 52/2021
Date of Judgement/Order : 29/10/2021
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Workplace Options India Private Limited (GST AAR Karnataka)
we proceed to examine the issue as to whether the service received by the applicant from M/s Beacon, USA is covered under import of service or not. We invite reference to Section 2 (11) of IGST Act, 2017, in terms of which ‘import of Service‘ has been defined as a supply of service where
-The supplier of service is located outside India;
-The recipient of service is located in India; and
-The place of supply of service is in India;
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