GST on transfer of monetary proceeds by IVL India to IVL Sweden

In re IVL India Environmental R & D Private Limited (GST AAR Maharashtra) As per Section 2(11) of the Integrated Goods and Service Tax Act, 2017, ‘Import of services’ means the supply of any 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. We find that in the subject case other than the service provided by the applicant to MCGM, there is a very definite service being provided by IVL Sweden, located outside India – on account of its experience, credentials and ex...