IGST Payable on supply of Import services under RCM

In re GSPC (JPDA) LTD (GST AAR Gujarat) On reading the Section 2(14) IGST Act, we find that the location of the recipient (GSPC(J)) in subject matter is Gujarat, which is a taxable territory. Further, as per entry 1 to Notification 10/2017-Integrated Tax(R), we find that the applicant, being the recipient of service, is liable to pay IGST on the supply of service by ANP, which is located in non-taxable territory) on reverse charge basis. Entry No.1 to Notification 10/2017-Integrated Tax(R),, reads as follows: In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated...