https://www.taxtmi.com/caselaws?id=376683 AAR-West Bengal ruled that a Line Producer's services for film production in Brazil constitute import of services subject to IGST under reverse charge mechanism at 18% rate. The Authority held that Line Producer supplies main production services on own account, not merely acting as agent for accommodation, catering, and logistics. Services involve comprehensive production activities including budgeting, risk management, crew coordination, and insurance coverage, making them integral to film production rather than specified exempted services under IGST Act sections 13(3)-(13). Transaction qualifies as inter-State supply requiring IGST payment by Indian film production company. en-us Tue, 26 Feb 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376683 AAR-West Bengal ruled that a Line Producer's services for film production in Brazil constitute import of services subject to IGST under reverse charge mechanism at 18% rate. The Authority held that Line Producer supplies main production services on own account, not merely acting as agent for accommodation, catering, and logistics. Services involve comprehensive production activities including budgeting, risk management, crew coordination, and insurance coverage, making them integral to film production rather than specified exempted services under IGST Act sections 13(3)-(13). Transaction qualifies as inter-State supply requiring IGST payment by Indian film production company. Case-Laws GST Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376683