IGST payable under RCM on import of Service by Govt for business

By Editor4 Goods and Services Tax Judiciary July 18, 2019

Case Name: In re M/s. Directorate of Skill Development (GST AAR Madhya Pradesh)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Madhya Pradesh, Advance Rulings

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Advertisement In re M/s. Directorate of Skill Development (GST AAR Madhya Pradesh) If the service is imported for the purpose of business or commerce even by the Govt then exemption would not be available and Govt need to pay GST under Reverse Charge. This can be further substantiated as per Q No 14 of GST Sectorial Series on Government Service. Question 14: Would services received by Government, a local authority, a governmental authority from a provider of service located outside India be taxable? Answer: No tax is payable on the services received by the Government / local authority/gover...

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