IGST under RCM payable on purchase of e-goods from foreign suppliers

In re Amogh R. Bhatwadekar (GST AAAR Maharashtra)

IGST under reverse charge Mechanism (RCM) payable on purchase of e-goods from foreign suppliers

Having pointed out the disputed issues as mentioned hereinabove, we set out to examine the place of supply in case of the impugned OIDAR services. In this regard, reference is invited to the provisions of Section 13(12) of the Please become a Premium member. If you are already a Premium member, login here to access the full content.