GST under RCM not applicable on services rendered in India by Non-Resident Company as same is not import

In re Tokyo Electronic Power Company Holdings INC (GST AAAR Odisha) Supplier of service M/s. Tokyo Electric Power Company (TEPCO) is located in Japan, which is non-taxable territory. The recipient of service M/s. Odisha Power Transmission Corporation Limited is located in India, which is the taxable territory and place of supply of service will be in India. Therefore, in our view, the consultancy service rendered by M/s. Tokyo Electric Power Company (TEPCO) to M/s. Odisha Power Transmission Corporation Limited upto dt.04.03.2021 covered under Entry Sl. No. 1 of Notification No. 10/2017-Integra...