GST payable on Services received outside India by registered person: Rajasthan HC

Savio Jewellery Vs Commissioner, Central Goods And Service Tax (Rajasthan High Court) The civil writ petition filed by Savio Jewellery against the Commissioner, Central Goods and Service Tax, sought relief from the tax imposed on exhibition services received from a person located in a non-taxable territory on a reverse charge mechanism (RCM) basis. The petitioner contended that as per the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017, services received outside India cannot be taxed in India, especially in the case of exhibitions held outside India...