IGST under RCM payable on purchase of e-goods from foreign suppliers

In re Amogh R. Bhatwadekar (GST AAAR Maharashtra) IGST under reverse charge Mechanism (RCM) payable on purchase of e-goods from foreign suppliers Having pointed out the disputed issues as mentioned hereinabove, we set out to examine the place of supply in case of the impugned OIDAR services. In this regard, reference is invited to the provisions of Section 13(12) of the IGST Act, 2017. which is being reproduced herein under:- (12) The place of supply of online information and database access or retrieval services shall be the location of the recipient of services. It is an undisputed fact that...